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<p>This study examined the effect of auditor independence on financial reporting quality of deposit money banks in Nigeria with Financial Reporting Quality as the dependent variable; Audit Fee, Audit Firm Size and Audit Meeting as independent variables, Debt Ratio as control variable. The sample period covered six (6) years (2013 to 2018) and data were extracted from the audited annual reports of ten (10) selected deposit money banks. The results of this study revealed that Audit Fee, Audit Meeting and Debt Ratio are positive but have insignificant impact on financial reporting quality; Audit Firm Size is negative and has insignificant impact on financial reporting quality. The study recommends orientation and reorientation of audit committee members to guarantee significant influences on financial reporting quality.</p>
</abstract>

This study examined the effect of auditor independence on financial reporting quality of deposit money banks in Nigeria with Financial Reporting Quality as the dependent variable; Audit Fee, Audit Firm Size and Audit Meeting as independent variables, Debt Ratio as control variable. The sample period covered six (6) years (2013 to 2018) and data were extracted from the audited annual reports of ten (10) selected deposit money banks. The results of this study revealed that Audit Fee, Audit Meeting and Debt Ratio are positive but have insignificant impact on financial reporting quality; Audit Firm Size is negative and has insignificant impact on financial reporting quality. The study recommends orientation and reorientation of audit committee members to guarantee significant influences on financial reporting quality.

Effect of Auditor’s Independence on Financial Reporting Quality of Nigerian Deposit Money Bank

College of Management and Social Sciences Fountain University

Financial Internet Quarterly

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

This study examined the effect of auditor independence on financial reporting quality of deposit money banks in Nigeria with Financial Reporting Quality as the...

Effect of Auditor’s Independence on Financial Reporting Quality of Nigerian Deposit Money Bank

Publié en ligne: 30 juin 2021

Pages: 59 - 65

Reçu: 30 mai 2021

Accepté: 10 juin 2021

DOI: https://doi.org/10.2478/fiqf-2021-0014

Mots clés
audit independence, audit fee, audit meeting, financial reporting quality

© 2021 Abdul-Ganiyy Agbaje et al., published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

Effect of Auditor’s Independence on Financial Reporting Quality of Nigerian Deposit Money Bank

Publié en ligne: 30 juin 2021

Pages: 59 - 65

Reçu: 30 mai 2021

Accepté: 10 juin 2021

DOI: https://doi.org/10.2478/fiqf-2021-0014

Mots clésaudit independence, audit fee, audit meeting, financial reporting quality

© 2021 Abdul-Ganiyy Agbaje et al., published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

Mots clés
audit independence, audit fee, audit meeting, financial reporting quality