The preparation, presentation, analysis, and interpretation of financial statements of an organization are major functions of the accounting system. This paper therefore, assesses the quality of auditor’s reports in the Nigerian Banking Industry, with a view to ascertaining the level of...

Audit quality is often related to the competence and independence of auditors as being able to detect material misstatements and being prepared to issue appropriate audit reports to reflect their findings. This study aims at assessing the quality of audited financial statements of money deposit...

Information technology has tremendously stimulated expansion of the banking networks and range of the offered services during recent years. The information technology has become a critical business resource because its absence could result in poor decisions and ultimately business failure. This...