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ABSTRACT
This study investigates the relationship between audit input factors and accounting conservatism among 8 listed firms in Nigeria. Using a quantitative approach, data was collected from financial reports of firms listed on the Nigeria Exchange Group (NGX)for a span of ten (10); years from 2014 to 2023 and analyzed through descriptive, correlation, and regression analyses. The results indicate moderate levels of conservatism in accounting practices, with significant impacts of auditor expertise, independence, and diligence on accounting conservatism. The findings align with theoretical frameworks such as Positive Accounting Theory and Agency Theory, highlighting the role of auditors in mitigating agency conflicts and ensuring reliable financial reporting. Recommendations include strengthening auditor expertise, emphasizing auditor independence, promoting auditor diligence, and enhancing reporting of firm-specific characteristics to foster transparency and accountability in financial reporting practices among Nigerian firms.
