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ABSTRACT
The objective of the study was to examine the relationship between clients attributes and audit quality in Nigeria.
The methodology adopted for the study made use of the panel based research design. The population of the study consisted of all quoted firms (57) in the financial sector of the Nigerian Stock Exchange as at 31st December, 2019. A census of the entire population was taken as sample for the study. Data were sourced from the annual reports of sampled firm’s from2015-2019. The data collected was analysed using the panel regression technique.
The study found that firm size has a positive and significant relationship with audit quality. Firm risk was found to have a negative and insignificant relationship with audit quality. Firm profitability was found to have a negative and insignificant relationship with audit quality. Firm complexity was found to have a negative and insignificant relationship with audit quality. The study concludes that client specific attributes in terms of client size has a significant impact on audit quality. Based on findings, the study recommends that companies to expand their operations since it allows for more audit attention compared to smaller firm where the auditor pay lesser attention as a result of non-complex.
