ABSTRACT
The broad objective of this study was to provide empirical evidence on the existence of the determinant of Audit Quality in the Nigeria Private Sector and the other explanatory variables (board composition, board size, ownership concentration, and institutional ownership). The study examined a sample of 20 companies for a period of five years from 2008-2012. The descriptive statistic was used to explain the distribution of the data for each of the variables, while the correlation matrix was utilized to ascertain the relationships among the variables. The study utilized the ordinary least square regression technique in analyzing the data. Using audit fee and audit firm type proxy for audit quality our empirical analysis shows that the likelihood of Board size influencing the determinant of audit quality in the Nigeria private sector is positive though not significant, the likelihood of Ownership concentration impacting on the determinant of audit quality in the Nigeria private sector is positive though not significant at 5% while the likelihood of Institutional Ownership impacting on audit quality in the Nigeria private sector is positive and significant. In addition, we found that the likelihood of board composition impacting on determinant of audit quality in the Nigeria private sector is negative though not significant at 5%. 
Therefore the study recommends that board composition should include greater proportion of independent outside directors with corporate experience and also board members, management and staff should adhere strictly to the Code of Corporate governance to enhance transparency, and meanwhile stiff penalties should be established for defaulters in companies in operating in Nigeria.


TABLE OF CONTENTS
CHAPTER ONE:INTRODUCTION
1.1    BACKGROUND OF THE STUDY    -    -    -    -    1
1.2     STATEMENT OF THE PROBLEM    -    -    -    -    3
1.3    RESEARCH QUESTIONS     -    -    -    -    -    5
1.4    OBJECTIVE OF THE STUDY    -    -    -    -    -    5
1.5    RESEARCH HYPOTHESIS     -    -    -    -    -    6
1.6    SCOPE OF THE STUDY    -    -    -    -    -    6
1.7     SIGNIFICANCEOF THE STUDY    -    -    -    -    6
1.8       LIMITATION OF THE STUDY    -    -    -    -    7
REFERENCES    -    -    -    -    -    -    -    -    8