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ABSTRACT
The study examined the relationship between auditor’s reputation and financial reporting in Nigeria listed banks. The study focused on all the entire financial companies listed on the Nigerian Exchange Group (NGX) as at 31st of December, 2022. The estimation technique was adopted in this study to balance panel regression technique, with emphasis on the fixed and random effect model. Findings revealed that CEO ownership (CEOOWN) had a positive and statistically significant relationship with sustainability reporting (SUSREP) in Nigeria, The findings also revealed that CEO Nationality had a positive but statistically significant relationship with sustainability reporting (SUSREP). The result also shows that CEO nationality is therefore a strong determinant of sustainability reporting in Nigeria. Based on this study, it was recommended that financial services and consumer goods sectors should strongly apply the policies encouraging or otherwise mandating women as board members to take advantage of their expected benefits. This can be more beneficial when sufficient pools of qualified women are available to occupy these positions, it was also recommended that ownership which is the percentage of shareholding by the CEO in an organization should be considered critically in sustainability reporting of any organization.
