000			02138nam a22001457a 4500
008			231025b ||||| |||| 00| 0 eng d
100			_aADEBAYO, OLUWAGBEMIGA _910072
245			_aA COMPARATIVE STUDY OF AUDIT QUALITY AND FINANCIAL PERFORMANCE BETWEEN LISTED BANKS AND LISTED INSURANCE COMPANIES IN NIGERIA
250			_aDR. TALEATU AKINWUMI
260			_aMountain Top University _bACCOUNTING AND FINANCE _cAugust,2023.
300			_a64p.
520			_aThis research work is a comparative study of audit quality and financial performance of listed banks and listed insurance companies in Nigeria. This study explored ex-post facto research design and ten paired sampled listed banks and listed insurance companies were selected randomly, using ballot system. Secondary data used covered a period of 10 years between 2012 and 2021. The study used paired sample T-test and multiple linear regression to analyse the pool panel data collected. The results of the study revealed no significant difference between audit quality of listed banks and listed insurance companies in Nigeria but documented significant difference in financial performance. The study revealed further that audit quality has no significant effect on financial performance of the listed banks and listed insurance companies in Nigeria. Therefore, the study concluded that the financial performance of listed banks is better than the financial performance of listed insurance companies in Nigeria while audit quality has no significant effect on financial performance of both listed banks and listed insurance companies in Nigeria. The study recommended that the management of listed insurance companies should intensify efforts on enhancing the financial performance of their companies to be able to retain their shareholders and attract more potential investors. The study recommended further that the management of both listed banks and listed insurance companies should work more on corporate governance variables that underlie audit quality.Keywords: Audit quality, audit firm type, financial performance, firm size
650			_aACCOUNTING _9475
942			_cTHS
999			_c7402 _d7402