Effect of Auditor’s Independence on Financial Reporting Quality of Nigerian Deposit Money Bank

Abstract This study examined the effect of auditor independence on financial reporting quality deposit money banks in Nigeria with Financial Reporting Quality as dependent variable; Audit Fee, Firm Size and Meeting independent variables, Debt Ratio control variable. The sample period covered six (6) years (2013 to 2018) data were extracted from audited annual reports ten (10) selected banks. results this revealed that are positive but have insignificant impact quality; is negative has quality. recommends orientation reorientation audit committee members guarantee significant influences