AUDIT QUALITY AND FINANCIAL PERFORMANCE OF QUOTED INDUSTRIAL GOODS SECTOR IN NIGERIA

This Study examined the effects of Audit Quality you Financial performance of quoted industrial Good.The objective if the Study was examine To evaluate The impact of Audit firm size in return on asset (ROA) Of quoted industrial goods.Audit quality is measured by audit Firm Size and financial performance is measured by Return on Asset (ROA) And Profit after Tax(PAT), Secondary data which was source from the annual report of 10 years industrial Goods companies from the period of 2012-2022 were used by the study. The study employed ex post facto design and utilizes Regression analysis.The study revealed that the size of audit Firm does not significantly influence the return on asset of these companies and the choice of audit Firm Size does not significantly impact the profit after Tax of this companies.The study recommended that To ensure the effectiveness of audit, regulatory bodies and auditing firm should continually improve and enforce audit quality standard s. This includes enhancing the qualifications and training of auditor, conducting regular review of auditing practice and the staying up to date with evolving financial reporting and auditing standards.