Auditor Independence And Bank Failure

ABSTRACT This study is motivated by a desire to examine the auditor independence and bank failure. In light of the empirical review and other discussions, a number of questions arose as to whether there is a significant relationship between auditor independence, audit tenure, audit fee and bank failure. 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 no significant relationship between auditor independence, auditor tenure and bank failure, it was also discovered that, th…