An Empirical Analysis Of Audit Quality In The Nigerian Banking Sector

AN EMPIRICAL ANALYSIS OF AUDIT QUALITY IN THE NIGERIAN BANKING SECTOR  ABSTRACTThis study is motivated by a desire to empirically analyze audit quality in the Nigerian banking sector. In light of the empirical review and other discussions, a number of questions arose as to whether there is a significant relationship between audit committee, audit committee independence and audit quality in the banking sector. Using the Ordinary Least Square (OLS) regression technique with the aid of a computer software E-view 7.0, the empirical findings revealed among other things that, there is a positiv…