The era of globalization has stimulated the spirit of competition of companies in an ever-intensifying business race of various sectors. In an attempt to sustain the life of the company, earnings figures are kept positive to attract investors and to elevate the company's social status. This...

We examine whether measures of audit quality are able to measure the quality of audit in banks. We make use of a unique setting where the Reserve Bank of India (RBI) provided an accurate measure of asset quality in banks. We first attempt to establish that the RBI revealed asset quality is a...

This study examines the impact of audit quality on the financial performance of all the 15 listed DMBs in Nigeria from 2011-2017. Independent variables used are audit firm size, joint audit and audit fee, while ROA, proxy for financial performance, is the dependent variable. Secondary data were...

The objective of this study is to ascertain the determinants of audit quality with a focus on selected Deposit Money Banks listed on the floor of Nigeria Stock Exchange from 2010-2015. This study made use of secondary data obtained from fact books, annual reports and account of selected banks...

This paper empirically examine whether the way African banks use loan loss provisions to smooth earnings is influenced by capital market motivations and the type of auditor after controlling for non-discretionary determinants of loan loss provisions and fluctuations in the business cycle. The...

As a result of the global financial crisis (GFC), several audit clients were able to negotiate lower audit fees for the years 2008 and 2009. However, the PCAOB has expressed concern that lower audit fees might lead to lower audit effort and lower audit quality and financial reporting quality....