Auditor Independence, Board Characteristics And Firm Performance

ABSTRACTThis study examined the relationship between auditor independence, board characteristics and form performance. The study made use of secondary data of thirty four companies obtained from the Nigerian stock exchange. The study found a positive relationship between firm size and firm performance. Also firm complexity and firm tangibility had a positive relationship with firm performance. Auditor independence, firm age and board size had negative relationship with firm performance. The study recommends that auditors independence should be guaranteed for optimal performance and also board …