Abstract
This study examined the impact of Audit attributes on value of listed insurance companies in the Nigeria Exchange Group (NXG) for the period of Ten (10) years (2009-2019). Ex-post factor and correlational research design were employed for the study and data was analysed using descriptive statistics, correlation matrix and multiple regression analysis. The findings reveal that audit fees have positive and significant effect on value of listed insurance companies in Nigeria. However, the findings also reveal that Big4 and audit tenure have negative but insignificant effect on value of listed insurance companies in Nigeria. Base on the findings of this study, it’s recommended that the management of listed insurance companies in Nigeria should pay higher rate for audit service so as to increase the reliability of financial record and improved the value of their companies.
author/H. Abdulkarim, A. Yusuf & Z. Gurama
journal/FUJPAM Vol. 2, No. 1
.jpeg)
.jpeg)
.jpeg)
