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ABSTRACT
This study explores the critical role that external auditors reports play in shaping corporate governance practices within the Nigerian business landscape. Corporate Governance has gained increasing prominence as a mechanism to enhance transparency , accountability and overall corporate performance . External Auditors serve as vital gatekeepers in this context, as their reports provide independent assessments of a company’s financial statements and internal controls. The study identifies several factors that influence the quality and effectiveness of external auditors’ reports, including regulatory reforms , auditors independence and the quality of corporate governance structures . Moreover it highlights challenges and areas for improvement in the current audit and corporate governance landscape in Nigeria, such as the need for stronger enforcement of regulations and increased transparency in the audit process.
