the nature of the organisation across industries. Auditor choice is the dependent variable while firm attributes, decomposed into firm complexity, firm growth and

firm size are the independent variables in this study. The study employed ex-post facto

research design to sample four (4) publishing firms listed on the Nigerian Exchange Group

(NGX) for the period 2012 to 2023. The data were analysed using descriptive statistics,

correlation matrix and logistic estimation method. The results showed that firm complexity

has a positive significant effect on auditor choice among listed publishing firms in Nigeria,

firm growth has a negative insignificant effect on auditor choice among listed publishing firms

in Nigeria and firm size has a positive significant effect on auditor choice among listed

publishing firms in Nigeria. The study recommends that management should ensure that only

auditors that have vast knowledge about the industry in which a firm operates are appointed for

an audit engagement as it will lead to effective, efficient and timely audited financial

statements.