Auditors’ Characteristics and Audit Quality of Listed Consumer Goods in Nigeria

Abstract

The study examined auditor characteristics and audit quality of listed consumer goods firmsin Nigeria. In recent time, quality of audit report has generated contentionas a result of recurring corporate failures. So, this study investigated the effect of auditors’ characteristics on compliance with the audit standards with a view of establishing the nexus between the auditors’ characteristics and audit quality of consumer goods firms in Nigeria. The study employed a descriptive survey design. Data were collected through structured questionnaires administered to all members of audit committee as well as top management team of the 20 listed consumer goods firms in Nigeria. The entire population of 20 consumer goods firms was employed as sample size. Ordinary least square regression was estimated.