Attributes Of Auditor’s Independence, Audit Fees And Audit Quality In Listed Deposit Money Banks In Nigeria

Ime Nathaniel, Abusomwan Rachael E. and Jackson-Akhigbe Beauty E
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Ime Nathaniel: Department of Accounting, Faculty of Social and Management Sciences, Benson Idahosa University
Abusomwan Rachael E.: Department of Accounting, Faculty of Social and Management Sciences, Benson Idahosa University
Jackson-Akhigbe Beauty E: Department of Accounting, Faculty of Social and Management Sciences, Benson Idahosa University

International Journal of Research and Innovation in Social Science, 2025, vol. 9, issue 1, 1506-1524

Abstract: The study examined Auditor’s Independence, audit fees and Audit Quality in listed Deposit Money Banks in Nigeria. The specific objectives focused on investigation the effect of Audit Fee, Audit independence on Audit Quality in listed Deposit Money Banks in Nigeria. The study made use of secondary data of Twelve (12) Deposit Money Banks for the years 2012-2023. The Pooled Binary Logistic regression technique was employed for the analysis of data. The result from the analysis revealed that Audit fees had a positive and significant impact on audit quality of deposit money bank in Nigeria, audit independence had a positive but insignificant impact on audit quality of deposit money bank in Nigeria and leverage was found to have a negative and insignificant impact on the audit quality of deposit money bank in Nigeria. Based on the findings, the study further recommends that the auditor should be remunerated well and promptly, and any form negative interference or control of the auditors should be discouraged.

Date: 2025
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