Auditors' Characteristics and Audit Quality of Listed Consumer Goods in Nigeria

The study examined auditor characteristics and audit quality of listed consumer goods in Nigeria, with reference to 20 listed consumer goods firms in Nigeria. The study employed a descriptive survey design, data were collected through structured questionnaires administered to all the listed consumer goods firms. The analysis employed regression techniques to assess the relationship between auditors’ characteristics and audit quality. Key variables considered under auditors’ characteristics included auditor independence, auditor experience, and audit firm size, while audit quality was proxy by compliance with audit standards. The regression were employed to analyze the data using SSPS 20.The study revealed that auditor independence and audit size had significant and positive effects on compliance with audit standards and also Auditor experience does have a significant effect on compliance with audit standards. The study concludes there is a significant positive relationship between auditor characteristics and audit quality. Due to these discoveries, it was recommended that listed consumer goods manufacturing firms should ensure that the auditors engage maintain a high level of independence. This may include adopting strict corporate governance practices that minimize auditor-client familiarity threats, stronger enforcement of auditor independence policies, continuous auditor training and enforcing auditor rotation policies to avoid prolonged relationships that could impair objectivity.