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September 10, 2025Investment Management and Financial InnovationsOpen Access

Corporate management dilemma: the nexus between audit firm industry specialization, audit effort, and audit quality

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Authors

TATajudeen John AyoolaEIEghosa Godwin InnehLOLawrence Ogechukwu Obokoh

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Overview

Research analyzes how audit firm specialization impacts audit effort and quality in 11 Nigerian banks, suggesting positive outcomes.

Key Points

  • Audit firm industry specialization positively drives audit quality in Nigerian banks.
  • Prior audit effort significantly influences current audit effort, with a coefficient of 0.226.
  • Both previous experience of specialization and audit effort are essential in influencing specialization, with coefficients of 0.872 and 0.362, respectively.
  • Corporate management may appoint specialist audit firms, resulting in extended audit report lag but improved audit quality.

Cite This Study

Ayoola et al. (2025) studied this question.

synapsesocial.com/papers/68c1a12754b1d3bfb60dc037https://doi.org/10.21511/imfi.22(3).2025.10
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Also Consider

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  5. 5EFFECT OF MANAGEMENT AUDIT ON QUALITY OF AUDIT REPORT OF LISTED CONSUMER GOODS FIRMS IN NIGERIA2026