International Journal of Academic Management Science Research (IJAMSR)   Year: 2023 | Volume: 7 | Issue: 11 | Page No.: 61-71 The Composite Determinants of Audit Quality in the Nigerian Manufacturing Firms Download PDF Erume, F.O., Okwoma, A.A., & Ofomaja, Nelson Iguemedere Abstract: The composite determinants of audit quality in Nigerian manufacturing firms refer to the various factors that contribute to the overall quality of audits conducted in the manufacturing sector in Nigeria. Audit quality is crucial for ensuring the reliability and credibility of financial statements, which in turn enhances investor confidence and promotes economic growth. The study adopted a combination of ex-post facto and correlational designs. This is because the author collected existing data from the financial statements of the selected manufacturing firms to determine the effect of the determinant factors on audit quality. The population of the study consists of the 30 manufacturing firms listed in Nigeria Exchange Group (NEG) as at 31st December, 2022. The sample size of Eight (8) manufacturing firms was determined using the taro Yamane. Data on the identified variables f the manufacturing firms in Nigeria for the period of the study (2015 to 2022). The study concluded audit quality largely depends on the audit independence, and that the audit firm size is a good factor and determinant of AudQ. It was also show in the study and Audit committee independence from management has a positive and significant effect on the AudQ. The study recommends the independence of the audit committee should be maintained and improved upon to build the faith of stakeholders owing to the AudQ produced from such independence.