Effect of Audit Firm Attributes on Earnings Quality of Listedconsumer Goods Firms in Nigeria

External auditors have been identified by researchers to have an immeasurable role in enhancing the earnings quality of companies. However, an important audit attribute, industry specialized auditor, has not been considered in Nigeria's non-financial sector, and available literature in this area have not considered the consumer goods sector in Nigeria. Therefore this study investigates the effect of audit firm attributes on the earnings quality of listed consumer goods firms in Nigeria. Earnings quality is the dependent variable while industry-specialized auditor and audit tenure are the independent variables. Data for the study were obtained from the audited annual report of the 13 sampled consumer goods firms fora period of 8 years covering 2015 to 2023. The study employed ordinary least square regressions as a tool for analysis. The result shows that an industry-industry-specialized auditor has a significant positive effect on the earnings quality of listed consumer goods firms in Nigeria, however, audit tenure has no significant effect on the earning quality of the firms. For consumer goods firms to achieve higher earnings quality and provide quality financial information for effective decision making, it is therefore recommended that they should employ the services of industry specialized auditor who have the capability of influencing the quality of earnings of the company.