Audit Quality & Performance of Listed Deposit Money Banks in Nigeria
Language: English
Published by LAP Lambert Academic Publishing, 2024
- Softcover
- New

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- Title
- Audit Quality & Performance of Listed Deposit Money Banks in Nigeria
- Author
- Adule, Basil Aondoaver; Gbasha, Cyprian Terhemba
- Publisher
- LAP Lambert Academic Publishing
- Publication year
- 2024
- Condition
- New
- Binding
- Soft cover
- Language
- English
- ISBN 10
- 6208064546
- ISBN 13
- 9786208064549
This study examines the impact of audit quality on the financial performance of listed Deposit Money Banks (DMBs) in Nigeria, focusing on the period from 2012 to 2021. The research evaluates four key audit quality attributes - audit firm size, audit fee, audit tenure, and audit experience - and their effect on Return on Assets (ROA), a proxy for financial performance. Utilizing data from annual reports of DMBs listed on the Nigerian Stock Exchange, the study employs a panel regression model to analyze the relationship between these variables. The findings reveal that audit firm size positively and significantly affects financial performance, while audit tenure and audit fee have a negative but insignificant impact. Audit experience also showed an insignificant effect on ROA. These results underscore the critical role of audit firm size in enhancing the financial performance of DMBs in Nigeria, with implications for regulatory policies and audit practices within the banking sector.
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Ria Christie Collections
Uxbridge, United Kingdom
5-star seller
AbeBooks seller since March 25, 2015
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