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THE EFFECT OF AUDIT TENURE AND FINANCIAL REPORTING QUALITY IN NIGERIA LISTED COMPANIES
ABSTRACT
This paper conceptualizes the effect of audit firm tenure and financial reporting quality. There has been conflicting results from prior studies. One school of thought is of the view that the longer the audit tenure it may cause intimacy between the auditor and the client that will reduces the readiness of auditor to qualify audit report. On the other hand, the contrary view is that the longer the audit firm tenures it will bring familiarity with the operations and accounting system thereby enhancing the audit quality. This paper suggested that the audit firm tenure should be moderate between the range of one and three years.
Keywords: Audit tenure, Financial reporting quality and Audit quality.