International Journal of Academic Accounting, Finance & Management Research (IJAAFMR)   Year: 2019 | Volume: 3 | Issue: 5 | Page No.: 64-69 A Cross-sectional Investigation of the Nexus between Audit Rotation and Audit Quality: Evidence from Nigerian Listed Manufacturing Firms. ABATA Matthew Adeolu (PhD), ABUH Emmanuel James Abstract: In this study the researchers examine whether audit rotation influences the audit quality for a sample of Nigerian manufacturing firms over a period 2003 to 2016. The Blundel and Bond system GMM technique was adopted. The results show that audit quality is positively related to audit rotation, while age and audit quality are negatively related. However, our findings yield strong evidence in support of positive association between audit quality and audit independence confirming the conclusion made by Nasser el at (2006). In view of this, we recommend that companies should rotate their audit firm frequently, and audit fee should be reduced significantly to promote a high level of audit independence. The implication of this is that if audit fee is reduced, the auditing companies will be independent and hedged from the control of the audited company.