Impact of Audit Firm Size on Earnings Quality of Quoted Industrial Goods Companies in Nigeria
Abstract
The study examined the effect of audit firm size on the earnings quality of quoted industrial goods companies in Nigeria, with specific focus on earnings predictability and earnings persistence. The results revealed that audit firm size has a positive and significant effect on both earnings predictability and earnings persistence of quoted industrial goods companies in Nigeria. This indicates that engaging larger, reputable audit firms enhances the transparency, reliability, and stability of financial reports in the industrial goods sector.
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