Auditor

This study examined auditor independence and earnings management. A total number of 39 commercial and insurance companies of Nigeria Exchange Group out of which four insurance companies had incomplete data which restricted our research to 35 companies. About 175 firms were observed from 2020-2024. Jaque-berra test probability value was used on our broad objective out of 4 specific objectives. Our dependent variable was based on modified discretionary accrual model used as earnings management of firms which is the error term and our independent variables were collapsed into 4 which are audit fees, audit tenure, non-audit fees, and audit firms rotation as auditor independence. We used the panel least square regression technique with other statistical tests which are descriptive, correlation analyses to investigate the variables. The study found that audit fee has a positive and significant relationship with earnings management, audit tenure and non-audit fee have no significance but are positively related to earnings management while audit firm rotation is negatively insignificant with earnings management.

This study investigates auditors influence on performance and accountability in business organizations in Nigeria. The main purpose of this study was to specifically find out the impact of influence of auditors’ professionalism, auditors’ level of education, auditor’s work experience and auditors’ evidence-based approach on the performance and accountability of business organization in Nigeria. The design of the study was a survey research design. The population target of this study comprised of 376 small and medium-sized enterprises operating across various sectors within Egor Local Government Area of Edo State. The research instruments used in gathering data was the questionnaire, which were administered to small and medium-sized enterprises operating across various sectors within Egor Local Government Area of Edo State. The instrument was validated by the research supervisor and other lecturers in the Department of Accounting. Mean, standard deviation, percentages, regression and Pearson correlation analysis were used analyze the research questions and hypotheses. The findings reveals that auditors’ professionalism influenced, level of education, work experience and evidence-based approach significantly influenced performance and accountability in business organization in Nigeria (P<0.05). It was also revealed that the most the most important factors that resulted to performance and accountability in business organization in Nigeria are auditors’ work experience (0.233), professionalism (0.225), level of education (0.220) and evidence-based approach (0.189) respectively. Therefore they are considered indispensable for business organization growth in the study area. Based on the findings, the researcher recommended that small and medium enterprises in Edo State are to adopt hiring competent auditors as a strategy of improving accountability and performance while auditing firms should adhere strictly to international auditing standards (ISA) and financial reporting frameworks such as IFRS to improve audit reliability and accountability in Nigerian businesses.