AUDIT STRATEGY AND FINANCIAL STATEMENTS QUALITY OF COMMERCIAL BANKS IN NIGERIA
Keywords:Audit Strategy, financial statement quality, discretionary accrual.
This study examines the effect of audit strategy on financial statement quality of commercial banks in Nigeria. Expo facto research design with panel data was adopted for this study. A total of twenty-one (21) commercial banks in Nigeria as at 2019 was used as the target population while a sample size sixteen (16) commercial banks was selected. Data for the study was extracted from the published annual report of the selected banks. Multiply regression analysis were used to analyze the data collected. The study revealed that there is no significant relationship between audit strategy and financial statement quality of commercial banks in Nigeria.