MODERATING EFFECT OF AUDIT QUALITY ON VALUE RELEVANCE OF ACCOUNTING INFORMATION OF LISTED FIRMS IN NIGERIA

Volume 20 No 7 (2022)

Success Jibrin Musa,Blessing Ejura Success,Ibrahim Karimu Moses

DOI: 10.14704/nq.2022.20.7.NQ33339

Abstract

This study assessed the moderating effect of audit quality on value relevance of accounting information of listed firms on the Nigerian Stock Exchange (NSE). The Ex-post facto research design was used with the population of 192 and sample size of 58 firms covering the period of 2012 to 2020

Keywords

Value relevance, Book value Per Share, Market Share Price

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