Corporate Governance and Organizational Behavior Review / Volume 7, Issue 4, Special Issue, 2023 326 THE EFFECT OF NON-AUDIT SERVICES ON AUDIT QUALITY Sadiq Oshoke Akhor * , Alexander Olawumi Dabor ** , Kayode Ismaila Ashaju *** , Osagie Uwagboe Osifo ** , Friday Adoghe **** , Frederick Ogbeide ***** , Joshua Edosa Aronmwan ****** , Timothy Onochonjo Usman ****** , Sunny Ewan Aigbonmian ******* , Onutomaha Dennis Akrawah ******** , Godwin Ohiokha ** , Ajueyitse Martins Otuedon ********* , Uwadiah John Oroboh ** , Osarodion Famous Wilson ** * Corresponding author, Department of Accounting, Edo State University Uzairue, Iyamho, Nigeria Contact details: Edo State University Uzairue, Km7, Auchi-Abuja Road, Iyamho, Edo State, Nigeria ** Department of Accounting, Edo State University Uzairue, Iyamho, Nigeria *** Finance and Accounts Department, Federal Medical Centre, Owo, Nigeria **** Treasury Department, Office of the Accountant General, Benin City, Nigeria ***** Department of Public Administration, Edo State University Uzairue, Iyamho, Nigeria ****** Department of Accounting, University of Benin, Benin City, Nigeria ******* Department of Business Administration, National Institute of Construction Technology and Management, Uromi, Nigeria ******** Department of Accounting, Chukwuemeka Odumegwu Ojukwu University, Uli, Nigeria ********* Department of Accounting, Igbinedion University, Okada, Nigeria Abstract How to cite this paper: Akhor, S. O., Dabor, A. O., Ashaju, K. I., Osifo, O. U., Adoghe, F., Ogbeide, F., Aronmwan, J. E., Usman, T. O., Aigbonmian, S. E., Akrawah, O. D., Ohiokha, G., Otuedon, A. M., Oroboh, U. J., & Wilson, O. F. (2023). The effect of non- audit services on audit quality [Special issue]. Corporate Governance and Organizational Behavior Review, 7(4), 326–333. https://doi.org/10.22495/cgobrv7i4sip10 Copyright © 2023 The Authors This work is licensed under a Creative Commons Attribution 4.0 International License (CC BY 4.0). https://creativecommons.org/licenses/by/ 4.0/ ISSN Online: 2521-1889 ISSN Print: 2521-1870 Received: 06.03.2023 Accepted: 06.12.2023 JEL Classification: M40, M41, M42 DOI: 10.22495/cgobrv7i4sip10 Audit quality (AQ) is value-relevant if the information is capable of making a difference in the decisions taken by various stakeholders. Therefore, the provision of non-audit services (NAS) to clients, and auditors can create economic bonding and self-review threats that compromise independence and AQ (Friedrich & Quick, 2023). The study investigates the effects of NAS on AQ in the Nigerian insurance industry. The ex-post facto research design was adopted and data were sourced from the annual reports of the 22 insurance companies listed on the Nigerian Exchange Group (NGX) between 2015 and 2020 and sampled through a filtering method. The study used descriptive statistics, correlation matrix, and binary regression techniques to test the formulated hypotheses. The study made use of a binary logistic econometric approach because the dependent variable is a dummy variable assuming the value of “1” and “0”. In agreement with the study of Pappert and Quick (2022), the regression results revealed that the provision of NAS, audit fees, and firm size significantly affect AQ in the Nigerian insurance industry, while auditor tenure had an insignificant effect on AQ. The study recommended that the provision of NAS should be strengthened and monitored to align with the list of services that auditors are not prohibited from rendering to the client. Keywords: Audit Fees, Audit Quality, Auditor Tenure, Firm Size, Non-Audit Services Authors’ individual contribution: Conceptualization — S.O.A.; Methodology — S.O.A., K.I.A., F.O., J.E.A., T.O.U., and O.D.A.; Software — S.O.A., F.A., F.O., O.D.A., and G.O.; Validation — K.I.A., O.U.O., F.O., S.E.A., and U.J.O.; Formal Analysis — S.O.A., J.E.A., T.O.U., O.D.A., and G.O.; Investigation — S.O.A., A.O.D., T.O.U., and G.O.; Data Curation — S.O.A., A.O.D., O.U.O, F.A., and O.F.W.; Writing — Original Draft — S.O.A., A.O.D., J.E.A., F.A., F.O., T.O.U., and O.D.A.; Supervision — S.O.A., K.I.A., O.U.O., F.A., F.O., S.E.A., and A.M.O. Declaration of conflicting interests: The Authors declare that there is no conflict of interest. Acknowledgements: The Authors extend appreciation for kind and helpful criticisms to Prof. Audu, T. O. K., Prof. Okhakhu, M. A., Prof. Umoru, D., and Prof. Ate, A. A. The Authors are grateful to Prof. Ilaboya, O. J. of the Department of Accounting, University of Benin, Nigeria, for his valuable suggestions that enhanced the final version of the paper.