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SUMMARY
The purpose of this research was to investigate the effects of auditor independence on financial reporting in Nigeria. Four research hypotheses and seven research questions were developed to help this study accomplish its goal. In order to collect information from 92 employees and management of certain banks in Benin City, Edo State, a structured questionnaire was the main tool employed. 11 (12%) of these copies were correctly filled out and returned for data analysis, whereas 81 (88%) of the questionnaires were correctly filled out and sent back to the researcher. To examine the research questions, basic percentages and tables were used to assess the data received from the respondents, while the Chi-square statistical tool was used to analyze the research hypotheses. The results showed that: a) The quality of financial reporting and the statutory audit have a substantial link.
