Does auditor tenure, audit fees and audit firm size affect audit quality? Empirical evidence of listed firms in ghana

dc.contributor.authorOdonkor Hannah
dc.date.accessioned2024-01-16T13:03:34Z
dc.date.available2024-01-16T13:03:34Z
dc.date.issued2023
dc.descriptionA thesis submitted to the department of accounting and finance, kwame nkrumah university of science and technology, kumasi in partial fulfillment of the requirement for the award of a master of science degree in accounting and finance
dc.description.abstractThe general objective of the study was to examine audit tenure, audit fees and audit firm size on audit quality of listed firms in Ghana. The study’s design was explanatory. Sixteen non-financial businesses registered on the Ghana stock exchange provided data for this study. The period covered was from 2010-2021. The dependent variable was audit quality. The independent variables were audit fees, audit firm size and auditor tenure. The control variables were firm size, leverage, audit committee size and profitability. The data was analysed using random effect regression. The study found that auditor tenure had a significant positive effect on audit quality. Audit fees had a significant negative effect on audit quality. However there was no significant effect between audit firm size and audit quality. Firms should engage in open and transparent fee negotiations with audit firms, clearly communicating the importance of maintaining audit quality and the potential impact of fee reductions on the resources allocated to the audit engagement. They should emphasize the balance between cost considerations and the resources required for a comprehensive and effective audit. They should prioritize audit firms that demonstrate a commitment to delivering high-quality services.
dc.identifier.urihttps://ir.knust.edu.gh/handle/123456789/15235
dc.language.isoen
dc.publisherKNUST
dc.titleDoes auditor tenure, audit fees and audit firm size affect audit quality? Empirical evidence of listed firms in ghana
dc.typeThesis
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