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ABSTRACT
The study examined the relationship between ownership structure and audit quality of quoted firms in Nigeria.
The study utilized descriptive statistics, correlation analysis and binary logistic regression methodology to analyse the existence of relationship between ownership structure variables and audit quality. The study focused on the financial sector and utilized a sample of 35 firms over a period of 5 years (2017-2021).
The results of the study indicated a positive and significant relation between institutional ownership, government ownership, foreign ownership and audit quality. Also, the study shows the highest probability of good audit quality (use of big-4 ) is determined by foreign ownership. The study recommends that financial firms with institutional and government ownership should improve audit quality and concerned parties can use foreign ownership as a factor in determining audit quality in financial firms.
