Audit Independence and Financial Statements Quality in Nigeria Listed Banks

The primary aim of this study was to examine the impact audit independence on financial statement quality commercial banks listed in Nigeria. conducted using a twelve-year scope (2010 2021). Four independent variables—audit fee, joint audit, tenure, and opinion—as proxies for measuring were employed while twelve (12) that consistently submitted their annual reports throughout entire period investigation used as sample size. This pre-regression analyses, including descriptive statistics, correlation analysis, data normality analysis. regression result revealed significant influence fees auditor auditors’ opinion showed no statistically sampled banks. In line with outcome, recommends strengthening oversight regulation auditing practices Nigerian banking sector. could involve closer collaboration between regulatory authorities firms ensure are commensurate audits conducted.