OJODOH BLESSING OGHENEKEVWE

This study explored the impact of board attributes on audit quality among deposit money banks in Nigeria, focusing on the banks listed on the Nigeria Exchange Group over the period 2019 to 2023. The variables analyzed include board meetings, board size, board composition, and audit committee meeting. Various statistical and econometric tool were applied to analyze the data. The results revealed that board size, board composition and audit committee meeting have statistically significant influence on the audit quality of deposit money banks. While board meeting has a statistically insignificant influence on the audit quality of deposit money banks in Nigeria. Based on the findings, the study recommended that quality of meetings should be prioritize over the quantity of meeting and deposit money banks should maintain an optimal board size that balances diverse expertise with efficiency.