The motivation for this study emanates from the perception that the production\nof a quality audit report fosters confidence in financial reports by the issuers\nof those reports. The paper examines specifically the role of corporate\ngovernance in determining the audit quality of firms. The study utilised 71\nnon-financial firms for the periods 2008 to 2015. Audit quality was measured\nusing a dummy variable of â??1â? and â??0â?, with 1 representing the use of a big\nfour auditor by the firm and 0 otherwise. Corporate governance was proxy\nwith board independence measured using the ratio of non-executive directors\nto total directors. The data collected was analysed using the binary regression\nanalysis. The findings reveal that board independence is negatively related to\naudit quality. The study highlights the importance of having proper mix of\ncompetences on the board. The study recommends that the composition of\nnon-executive directors as members of the board should be sustained and\nimproved upon.
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