Bamigbade, Dayo2024-05-072024-05-072019Bamigbade, D. (2019). Impact of Audit Quality on Analysts’ Earnings Forecast in Nigeria. Uniosun International Journal of Accounting and Finance, 2, 127-138.2651-6187https://uilspace.unilorin.edu.ng/handle/123456789/13862Audit lends credibility to the information contained in financial statement. Consequently, higher degrees of reliability are expected on the accounting numbers and disclosures contained in the audited financial statements. This study specifically investigated the effect of audit quality on analysts' earnings forecast accuracy of non-financial listed firms on the Nigeria Stock Exchange (NSE). The sample comprised 31firms for which data was accessible on the financial times database out of the 118 listed non-financial firms on the Nigerian Stock Exchange. The Ordinary Least Square (OLS) regression model was used in analyzing the data. It was found that higher audit quality, measured as big 4 auditor and industry specialist auditor, significantly affected analysts' earnings forecast accuracy under varying circumstances. It is recommended that analysts should factor audit quality of the financial statements in making forecasts in order to improve the accuracy of their forecasts.enAudit qualityEarnings forecastearnings forecast accuracyaccounting numbersArticle