Audit Quality And Financial Reporting Of Quoted Natural Resources Firms In Nigeria

This paper assessed the impact of Audit fees and tenure on Financial Reporting quoted natural resource firms in Nigeria. Five (5) cited Nigeria were selected to achieve this objective. The study used secondary data which is from annual reports established sampled for ten (10) financial years (2010-2019).Financial reporting as study's dependent variable was regressed using audit alongside tenure. In contrast, firm size an independent standard least regression method (OLS) test hypothesis. Thestudy's outcomes indicated that fee has a positive significant relationship with quality, while also but insignificant Firm size, only significantly associated quality. found higher have likelihood compromising auditors' independence, thereby leading lower recommend regulators practice establish measures can be regulates monitor pricing process so ensure balance thatwould eliminate over-charging or under-charging evidence reveals could impair independence auditor, quality entity.