Vol. 3 No. 9 (2023)
Articles

DETERMINANTS OF AUDITOR SWITCHING DECISION IN SELECTED QUOTED NIGERIAN COMPANIES

Henry Kenedunium Obi (Ph.D)
Nnamdi Azikiwe University, Awka
Chinedu Jonathan Ndubuisi
Nnamdi Azikiwe University, Awka
Ezimma Doris Ozobialu
Nnamdi Azikiwe University, Awka

Published 2022-09-21

Keywords

  • Auditor Switch, Audit fees,
  • Ownership Concentration,
  • Timeliness

How to Cite

Henry Kenedunium Obi, Chinedu Jonathan Ndubuisi, & Ezimma Doris Ozobialu. (2022). DETERMINANTS OF AUDITOR SWITCHING DECISION IN SELECTED QUOTED NIGERIAN COMPANIES. Research Journal of Management Practice, 3(9), 10-19. https://www.openjournals.ijaar.org/index.php/rjmp/article/view/151

How to Cite

Henry Kenedunium Obi, Chinedu Jonathan Ndubuisi, & Ezimma Doris Ozobialu. (2022). DETERMINANTS OF AUDITOR SWITCHING DECISION IN SELECTED QUOTED NIGERIAN COMPANIES. Research Journal of Management Practice, 3(9), 10-19. https://www.openjournals.ijaar.org/index.php/rjmp/article/view/151

Abstract

This study examined the effect of certain factors on auditor switching decisions of selected manufacturing companies in the Industrial goods sector in Nigeria. Specifically, the study sought to ascertain the effects of ownership concentration, audit fees and timeliness of audit report on auditor switching in sampled companies. The ex-post facto research design was adopted for the study.

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