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EFFECTS OF AUDIT QUALITY ON EARNINGS MANAGEMENT OF LISTED OIL MARKETING COMPANIES IN NIGERIA

ABSTRACT

This study examined the effect of audit quality proxied by audit firm size, auditor industry

specialization, auditor tenure, client importance and audit committee financial expertise on

earnings management represented by discretionary accruals of listed oil marketing companies in

Nigeria. The study also examined the effect of the interaction between audit committee financial

expertise and auditor industry specialization on earnings management of sampled firms. To

achieve these objectives, the study used nine listed oil marketing companies that had consistently

published their audited annual financial reports from 2009 to 2014, and analyzed the data using

multiple regression technique. The dataset was first analyzed using pooled-OLS regression

technique. However, in view of the panel nature of the dataset, it was further analyzed using

fixed and random effects regression models while Hausman specification test was conducted to

choose the preferred result among the two regression results. Result of the Hausman

specification test suggests that the fixed effect regression model is most appropriate for the

dataset. The result of the fixed effect regression analysis revealed that audit firm size, auditor

industry specialization, client importance and audit committee financial expertise are positively

associated with earnings management at less than 5% significance level respectively. In contrast,

auditor tenure and the interaction between audit committee financial expertise and auditor

industry specialization were negative and significantly associated with earnings management of

firms at less than 5% significance level respectively. Overall, the study concluded that audit

quality attributes of audit firm size, auditor industry specialization, auditor tenure, client

importance, audit committee financial expertise and the interaction between audit committee

financial expertise and auditor industry specialization had significant effect on earnings

management of listed oil marketing companies in Nigeria. In view of the results, the study

recommended among others auditor tenure of three years and above in order to check earnings

management of firms in Nigeria. Also, auditor industry specialization should be encouraged by

regulators such as SEC as the interaction between audit committee financial expertise and

auditor industry specialization mitigates earnings management of firms in Nigeria. In addition,

regulatory agencies such as SEC should make a policy that compels companies to disclose both

audit and non-audit fees in their audited annual financial reports to enable users determine the

level of audit client importance and the reliance to place on the auditor‟s report.

TABLE OF CONTENT

Title page- – – – – – – – – i

Approval page – – – – – – – -ii

Dedication – – – – – – – – -iii

Acknowledgement – – – – – – – -iv

Abstract – – – – – – – – – -v

Table of content – – – – – – – -vi

CHAPTER ONE

INTRODUCTION – – – – – – – -1

1.0 Background of the study – – – – -1

1.1 Statement of the problem – – – – -5

1.2 Purpose of the study – – – – – -6

1.3 Significance of the study – – – – -8

1.4 Research questions – – – – – -9

1.5 Scope of the study – – – – – – -10

CHAPTER TWO

LITERATURE REVIEW – – – – – – -11

CHAPTER THREE

Research methodology – – – – – – -39

Design of study – – – – – – – -40

CHAPTER FOUR

Presentation, analysis and interpretation of data – -48

CHAPTER FIVE

Summary of findings – – – – – – -60

Conclusion – – – – – – – – -61

Recommendations – – – – – – – -62

Suggestions for further research – – – – -64

References – – – – – – – – -65

Appendix I – – – – — – – – -68

Questionnaire. – – – – – – – -69

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