Educational Administration: Theory and Practice

Résumé

This longitudinal study investigates the direct impact of non-audit services (NAS) on financial reporting quality (FRQ) and, crucially, the moderating role of inflation within Nigerian Deposit Money Banks (DMBs). Utilizing a panel dataset from 14 listed Nigerian DMBs over a ten-year period (2015-2024), the study employs panel regression analysis with a specific focus on an interaction term between NAS and inflation. The findings indicate a significant negative direct relationship between non-audit services and financial reporting quality. More importantly, the study reveals a significant negative moderating effect of inflation, suggesting that as inflation rates rise, the detrimental impact of non-audit services on financial reporting quality in Nigerian DMBs is exacerbated. This implies that during periods of economic instability characterized by high inflation, the risks to auditor independence stemming from the provision of non-audit services become more pronounced. Based on these insights, the study proposes practical policy recommendations for regulatory bodies and financial institutions to enhance the integrity and transparency of financial reporting in Nigeria's dynamic economic environment.

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