Quality

This study investigates the relationship between auditor independence and financial reporting quality (FRQ) among deposit money banks (DMBs) listed on the Nigerian Exchange (NGX). It focuses on three key auditor attributes: audit firm tenure, audit firm size, and the provision of non-audit services, and examines how they influence the credibility of financial disclosures in Nigeria’s banking sector. An ex post facto research design was adopted, using panel data extracted from the annual reports of all twelve listed DMBs for the period 2017 to 2024. Descriptive statistics and correlation analysis were applied, while multiple regression was conducted to assess the combined and individual effects of the selected auditor characteristics on FRQ, after diagnostic tests for normality, multicollinearity, and heteroskedasticity. The findings reveal that audit firm size has a positive and significant effect on FRQ, demonstrating that large and well-resourced audit firms contribute to more transparent and reliable financial statements. Non-audit services also show a strong positive and significant relationship with FRQ, suggesting that when properly regulated, such services enhance auditors’ understanding of clients’ operations and strengthen audit effectiveness. Conversely, audit firm tenure was not statistically significant, indicating that the length of the auditor–client relationship does not meaningfully affect reporting quality under Nigeria’s current regulatory framework. These results support Agency Theory by showing how independent and capable auditors reduce information asymmetry, and Signalling Theory by highlighting how high-quality audits boost market credibility. The study concludes that technical capacity, independence safeguards, and informed regulation of non-audit services are more critical to financial reporting credibility than mandatory rotation alone. It recommends that regulators such as the Financial Reporting Council of Nigeria (FRC) and the Central Bank of Nigeria (CBN) enforce independence rules, encourage the engagement of technically robust audit firms, maintain existing tenure regulations while ensuring compliance, and regulate non-audit services through clear disclosure and fee caps. These measures can enhance audit quality, improve investor confidence, and strengthen the stability of Nigeria’s banking system.

This study examined the influence of audit characteristics on the financial reporting quality ofdeposit money banks listed on the Nigerian Exchange. The main objective was to assess theeffects of audit firm tenure, audit firm size, and non-audit services on the credibility andransparency of financial reports. The study adopted an ex-post facto research design and utilizedecondary data collected from annual reports of twelve listed banks covering the period 2016 to2023. The data were analysed using panel regression analysis with robust standard errors toaccount for heteroskedasticity. The study finds that audit firm tenure has no significant impact on financial reporting quality, ndicating that the duration of auditor-client relationships does not independently determineeporting outcomes in the Nigerian banking sector. However, audit firm size showed aignificant positive relationship with financial reporting quality, suggesting that larger auditfirms contribute to higher transparency and reliability due to their extensive expertise andtronger regulatory oversight. Additionally, non-audit services exhibited a significant positiveeffect on financial reporting quality, implying that when properly managed, these services canenhance auditors’ operational understanding and improve audit effectiveness rather thancompromise independence. The study concludes that audit firm size and non-audit services are critical determinants offinancial reporting quality among Nigerian deposit money banks, while audit firm tenure plays aimited role. The study recommends that regulators encourage the use of reputable large auditfirms and implement guidelines to manage non-audit services effectively to strengthen overallaudit quality and financial transparency in the sector

The aim of this study is to examine the role of external Auditor in ensuring quality financial Statements of Deposit Money Banks listed in the Nigerian Exchange Group (NGX). Data were extracted from audited annual reports of all the eleven (11) deposit money banks listed in the Nigeria Exchange Group (NGX) for ten years, 2015 – 2024. The study used panel multiple regression and employed Hausman’s test to choose between Random and fixed effect model. Random effect model was chosen and interpreted. We found out that audit firm size, audit tenure and audit fees affect financial reporting quality (FRQ) but only the effect of audit fees should be encouraged to improve financial reporting quality

Background: Undergraduate students are the upcoming workforce of any country and their health is essentially linked to the social and economic development of the country. Health- seeking behaviour and health outcomes are shaped by socio-cultural beliefs, accessibility, cost and perceived quality of available health services and these affect health outcomes and indices. This study aimed at assessing the perception of, satisfaction with, major barriers to utilization, major health conditions prompting utilization of on-campus health services and factors influencing use of alternative sources of healthcare. Methods: The study was a descriptive cross-sectional study carried out among undergraduate students of University of Benin, Benin, Edo State, Nigeria. A sample size of 430 was obtained, and a multistage sampling technique was used to select respondents. A self-administered questionnaire was used to collect the data for the study after pretesting. Data was analysed using the Statistical Package for Social Sciences (SPSS) version 25 and the level of statistical significance was set at p<0.05. Results: The mean age of respondents was 23.0 ± 3.2 years. A higher proportion, 52.8% were male, Christians (58.1%) and single (67.7%). Out of 430 respondents, 61.4% resided off-campus, 52.6% received a monthly allowance of between 50,001 to 100,000 naira and 73.5% received support from their parents. From the responses, 41.4% had received care at the health center in the past year and were most commonly by joint pain (21.9%), fever (15.7%) and headaches (11.8%). Ninety-five percent and 99.0% had a good perception of health center and were satisfied with the services provided there respectively. Common barriers to seeking health care at the center were long waiting time (37.4%), out-of-pocket payments (17.9%). viii ix Conclusion: The study showed that there was a good perception of the health center and respondents were satisfied with services at the health center. Recommendations: The government should strengthen implementation of the Tertiary Institutions’ Social Health Insurance Programme (TISHIP) of the National Health Insurance Scheme(NHIS) at the health center, increase public-private partnership to reduce health cost and encourage local production of pharmaceuticals. The health center should improve awareness of service at the center, increase number of staff and strengthen existing programmes