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NON AUDIT SERVICES, AUDITOR INDEPENDENCE AND EARNINGS  MANAGEMENT OF LOCAL AUDIT FIRMS IN NIGERIA: A CASE STUDY OF LOCALAUDIT FIRMS IN NIGERIA

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PHD THESIS TOPIC:

NON AUDIT SERVICES, AUDITOR INDEPENDENCE AND EARNINGS  MANAGEMENT OF LOCAL AUDIT FIRMS IN NIGERIA: A CASE STUDY OF LOCALAUDIT FIRMS IN NIGERIA

 

 

ABSTRACT

 

 

The study examined the relationship between non audit services, auditor independence and earnings management among local audit firms in Nigeria. A conceptual framework was developed from the study objectives in order to guide the study. A quantitative cross section survey design was used in carrying out the study in order to ascertain the data. Data was obtained by the use of questionnaires from a target population of 100 registered audit firms as at 2005.

Both random and purposive sampling techniques were used to select respondents.

 

Data obtained was analyzed by use of statistical package for social scientists (SPSS) using a corelational analysis. The findings of the study reveal that non audit services are positively related to the earnings management as well as auditors independence. Among the independent variables, Non Audit services emerged the best predictor of earnings management. It is recommended that since non audit services have a great impact on the Earnings management of an institution, staff responsible for these Non audit services should have the right expertise and skills. This is because these directly impact on the nature of services that the firms are expected to offer to the customers. Therefore, firms should ensure that the consultancy services they offer are professionally managed.