The decision to select an auditor is a very difficult choice. The difficulty can be traced to 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.
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