Corporations' Attributes and Auditors' Fees: An Empirical Evaluation of Key Corporate Audit Matters Impact in Nigeria
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| Format: | Recurso digital |
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Zenodo
2025
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| _version_ | 1866901153459994624 |
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| author | Ikelelgbe, A. U. Efenyumi, P. M. E. Akpule, E. G. |
| author_facet | Ikelelgbe, A. U. Efenyumi, P. M. E. Akpule, E. G. |
| contents | <p><span>The continuous researches and quests aimed at assuaging the information disproportionateness of Management report to enhance the value of information content and form of the stylized, specific traditional audit report lacking pertinence and suitability to its users for economic functioning has now found a key communication channel between the corporation and its investors with the new extended audit reform, Disclosure of Key Corporate Audit Matters (KCAMD). The drive of this study is to explore whether the moderating effect of KCAMD may significantly predict Audit Fees among listed corporations in Nigeria in light of the relationship between Audit Concerns’ Magnitude, Corporations Magnitude, Corporations Age, and the amount of Audit Fees received by Auditors. The organized empirical pooled data from 2008 to 2022 were analysed by regression based on linear models designed in agreement with the proposed hypotheses and we found that KCAMD has significant influence on ADTFES. As well, measures of auditors and auditees’ individualities (ADCNMG, CPTMAG, and CPTAGE) were found to have joint significant effect on ADTFES. Decisively, the study documents that KCAMD was capable of significantly influencing the relationship between the selected measures of auditors and auditees’ individualities (ADCNMG, CPTMAG, CPTAGE) and ADTFES.</span> </p> |
| format | Recurso digital |
| id | zenodo_https___doi_org_10_5281_zenodo_18018957 |
| institution | Zenodo |
| language | |
| publishDate | 2025 |
| publisher | Zenodo |
| record_format | zenodo |
| spellingShingle | Corporations' Attributes and Auditors' Fees: An Empirical Evaluation of Key Corporate Audit Matters Impact in Nigeria Ikelelgbe, A. U. Efenyumi, P. M. E. Akpule, E. G. <p><span>The continuous researches and quests aimed at assuaging the information disproportionateness of Management report to enhance the value of information content and form of the stylized, specific traditional audit report lacking pertinence and suitability to its users for economic functioning has now found a key communication channel between the corporation and its investors with the new extended audit reform, Disclosure of Key Corporate Audit Matters (KCAMD). The drive of this study is to explore whether the moderating effect of KCAMD may significantly predict Audit Fees among listed corporations in Nigeria in light of the relationship between Audit Concerns’ Magnitude, Corporations Magnitude, Corporations Age, and the amount of Audit Fees received by Auditors. The organized empirical pooled data from 2008 to 2022 were analysed by regression based on linear models designed in agreement with the proposed hypotheses and we found that KCAMD has significant influence on ADTFES. As well, measures of auditors and auditees’ individualities (ADCNMG, CPTMAG, and CPTAGE) were found to have joint significant effect on ADTFES. Decisively, the study documents that KCAMD was capable of significantly influencing the relationship between the selected measures of auditors and auditees’ individualities (ADCNMG, CPTMAG, CPTAGE) and ADTFES.</span> </p> |
| title | Corporations' Attributes and Auditors' Fees: An Empirical Evaluation of Key Corporate Audit Matters Impact in Nigeria |
| url | https://doi.org/10.5281/zenodo.18018957 |