DETERMINANTS OF AUDITS REPORTS REPUTATION AMONGST AUDIT FIRMS IN
CALABAR, CROSSRIVER STATE, NIGERIA

Ahakiri F. I.
1 Department of Accounting, Faculty of Management Sciences, University of Calabar, Calabar, Cross
River State, Nigeria
e-mail: ahakirifrancis.1@gmail.com
Lawal S. G.
2 Department of Banking and Finance, Faculty of Management Sciences, University of Calabar, Calabar,
Cross River State, Nigeria
e-mail: suleimanlawal24@gmail.com

ABSTRACT
The importance of audit quality is inevitable to bring accountability and transparency in audit practices in
Cross River and Nigeria as a whole. It is expected that auditors provide competent, reliable, independent,
professional judgment but the increased occurrence of fraud indicate something is amiss. So, there is a dire
need to explore why audits are effective and which factors are playing instrumental role in this regard. So,
this research explores the determinants of auditor’s reputation amongst audits firm in Calabar. Primary
data were collected by the researcher from a random sample of 250 auditors from various audits firms in
Calabar through structured survey questionnaires. Empirically results from these studies show that the
determinants of auditors reputation (quality report, auditors skills, auditors skeptism, auditors integrity
auditors knowledge) as used in this study all have a positive and significant effects on quality of audit
report. It was recommended amongst others that auditors should ensure they always carry out their
operations in line with the norms and ethic of audit professions to avoid compromise thus enhance effective
audit performance.
Keywords: Audits reputation, quality report, auditors skills, auditors skeptism, auditors integrity auditors , knowledge

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