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I. M. Igbinovia

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Open access Oct 2026

Audit Firm Characteristics and Litigation Risk among Quoted Deposit Money Banks in Nigeria

This study examines the relationship between audit firm characteristics and litigation risk among quoted deposit money banks (DMBs) in Nigeria. Guided by agency theory and reputation capital theory, the study uses a positivist philosophy, deductive approach and ex post facto design. A census of 13 quoted DMBs on the Ni...

Agbonrha-Oghoye Imas Iyoha, Roseline Omokhefue Anavberokai, I. M. Igbinovia · 0 citations

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