ABSTRACT
The study examined the relationship between auditor’s reputation and financial reporting in Nigeria listed banks.
The study focused on all the 13 commercial banks quoted in the Nigeria Exchange Group (NGX), covering a period of 10years (2012-2022).The study utilized descriptive statistics, correlation matrix and the ordinary least square (OLS) regression methodology to analyses the existence of relationships between auditor’s reputation and financial reporting quality.
Findings revealed that there is a positive relationship between audit quality,audit independence,audit firm size and financial reporting quality in Nigerian banks but not statistically significant,The findings also revealed that the relationship between auditors’ expertise and financial reporting quality in Nigerian banks is negative and statistically insignificant. This shows that quality of financial reporting is not a determinant of audit committee members who are members of accounting professional bodies.
Based on this study, it was recommended that Nigerian money deposit Banks should ensure that members of audit committees are more effective, experience rather than people with financial accounting and management oriented, it was also recommended that the government and regulatory bodies should sanction erring companies that fails to adhere to corporate governance best practice in the area of quality of financial reporting.
