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AUDITOR’S INDEPENDENCE (AUDINDP) AND THE QUALITY OF FINANCIAL REPORTING (FRQ) IN LISTED DEPOSIT MONEY BANKS (DMB’S) IN NIGERIA
Abstract: This research evaluates the impact of the AUDINDP on the quality of FRQ in listed DMB’s in Nigeria. The necessity for auditors’ independence is fundamental for completion of the audit reporting process. Autonomy of the auditor reveals in technical, investigative as well as reporting practices. For an audit report to be openly certified as capturing the true picture of things, the auditors ought to be viewed to be certainly autonomous. The population for this research comprised of 20 listed DMB’s in Nigeria. Purposive non-probability sampling method was employed to select the sample of ten (10) banks. Secondary data was adopted and likewise gathered from certified corporate annual report of the sampled DMB’s. Descriptive tests, correlation analysis as well as panel OLS regression was adopted for analysis purposes. The research discovered that there exists a positive association amid AUDINDP and FRQ in DMB’s. AUDINDP is a major audit quality in financial reporting. Auditors and professional accountants should follow the integrity of autonomy to realize credibility as well as reliability demanded from FR.
Keywords: Financial Reporting Quality, Auditor’s Independence,
Firm Size, Non-Audit Services, Audit Report