Joint Audit, Auditors’ Reputation and Financial Reporting Quality Among Manufacturing Firms in Nigeria
The study examined the influence of joint audit and auditors’ reputation on the financial reporting quality of 60 listed manufacturing firms in Nigeria (2015 2024), using secondary data and analytical techniques including descriptive statistics, correlation, random effects model, and binary logistic regression. The findings showed that both auditors’ reputation and joint audit have significant positive effects on financial reporting quality. The study concluded that joint audit and auditors’ reputation are critical drivers of financial reporting quality in Nigeria. The study recommended that regulatory agencies and policymakers should design an effective corporate governance frameworks, that would integrate audit structure, audit quality practices, and oversight mechanisms to sustain transparency and investors’ confidence. Keywords: Financial Reporting Quality; Joint Audit; Auditors' Reputation; Manufacturing Firms JEL Classification: H26, M14
Keywords: Financial Reporting Quality; Joint Audit; Auditors' Reputation; Manufacturing Firms
Citation: Odewole, P.O. & Obadeyi, J.A. (2026). Joint Audit, Auditors’ Reputation and Financial Reporting Quality Among Manufacturing Firms in Nigeria. International Journal of Innovative Research in Accounting and Sustainability, 11(1), 83-92.