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Empirical Impact of Audit Quality on the Financial Performance of Deposit Money Banks in Nigeria

The main objective of this study was to ascertain the impact of audit quality on the performance of deposit money banks in Nigeria. Three specific objectives were set based on the statement of research problem and three hypotheses were formulated. Consequently, the study examined the impact of Auditor Size (AUDSIZE), Auditor’s Independence (AUDIND) and Auditor’s Competence (AUDCOM) on the Return on Assets (ROA), Return on Equity (ROE) and Earnings Per Share (EPS) of the sampled banks respectively. The population of the study was 150 annual reports and accounts of fifteen deposit money banks (1…

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SHA-256 74e2324532833e565115d24dc77e702e3a4d470c94fb010eff5f64f3d70da65a
from https://iiardjournals.org/get/JAFM/VOL. 11 NO. 12 2025/EMPIRICAL IMPACT OF AUDIT QUALITY 247-266.pdf
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Source	OpenAlex research
Collection	International records
Kind	Document
Publisher	JOURNAL OF ACCOUNTING AND FINANCIAL MANAGEMENT
Date	2026-08-20
Type	article
Details	openalex authorships.countries:NG,primary topic.subfield.id:3320\|3321\|3308\|1202\|3303\|3312\|2002\|2000\|2003 + local /\bnige
Found at	https://doi.org/10.56201/jafm.vol.11.no12.2025.pg247.266
Archived copy	Look it up in the Wayback Machine
Record ID	`openalex:W7203832508`

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Empirical Impact of Audit Quality on the Financial Performance of Deposit Money Banks in Nigeria. OpenAlex research, 2026. Vero Archive, record openalex:W7203832508.