FIRM CHARACTERISTICS AND AUDIT FEES: AN EMPIRICAL STUDY OF SERVICES FIRMS IN NIGERIA.

https://doi.org/10.5281/zenodo.14973538

Authors

  • Ezekwere Uzochukwu Department of Accounting, Kingsley Ozumba Mbadiwe University, Ideato, Imo State.
  • Onuegbu Ebere C. Department of Accountancy, Nnamdi Azikiwe University, Awka, Nigeria

Keywords:

Firm characteristic, Client profitability, Audit firm size and Audit fees

Abstract

This study examined the effect of firm characteristic on the audit fees of Nigerian service firms, using client profitability and audit firm size as the independent variables. Ex-Post Facto research design was employed for the study. A sample of five service firms in Nigeria. Data were extracted from annual reports and accounts of listed service firms in Nigeria spanning from 2013 to 2023. Multiple regressions analysis was employed to test the hypotheses vis E-view 9.9. Based on the results, This study reveealed that client profitsbility has a negative and  significant effect on audit fees of service firms in Nigeria. The study also showed that audit firm size has a positive and  significant effect on audit fees of service firms in Nigeria. Based on the findings, the study recommended among others  that The firm audit fees actually need to based on profit after tax of client’s firm as it does not show any significant effect on audit fees.

Published

2025-01-10

How to Cite

Uzochukwu , E., & Ebere C., O. (2025). FIRM CHARACTERISTICS AND AUDIT FEES: AN EMPIRICAL STUDY OF SERVICES FIRMS IN NIGERIA. SADI International Journal of Management and Accounting (SIJMA), 12(1), 1–10. https://doi.org/10.5281/zenodo.14973538

Issue

Vol. 12 No. 1 (2025): January-March

Section

Original Peer Review Articles
Copyright & Licensing

Copyright (c) 2025 SADI International Journal of Management and Accounting (SIJMA)

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

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