Vivian Joy MORSI

The study examined the impact of CEO domination and growth opportunities on the audit feespaid by Nigerian Commercial banks between 2015 and 2020.The secondary data sources wasemployed as extracted from the annual financial report of thirteen (13) listed commercial bankswhich made up the sample of the ordinary least square regression technique was employedfor theanalysis with the aid of Eviews 10 econometrics computer software. The result shows that CEOdirected- dominated boards and growth opportunities have a significant relationship withaudit fees. On the other hand, it was discovered that there exists no significant relationshipbetweenindependent boards and audit fees. The study recommends that non-executive directorsareincluded in the board of directors companies should engage in less complicated transactions, theboard should consist of members of diverse background, and an internal audit department shouldbe established