EFFECT OF CREATIVE ACCOUNTING ON AUDIT PERFORMANCE OF DEPOSIT MONEY BANKS IN NIGERIA

ABSTRACT This study examine the effect of creative accounting practice on audit performance of deposit money banks in Nigeria .A Case study of united Bank of Africa (UBA).The Specific Objective include effect of creative accounting practice on audit risk, creative accounting manipulation on audit failure, audit failure on audit independent in deposit money banks in Nigeria. The study was carried out between May to July 2025.The study adopted descriptive survey research design. The population of the study consisted of the selected staff in Accounting and Administrative Department in UBA which is one hundred and thirty five (135). The simple random sampling was adopted in the distribution of the questionnaire to the professional staff. Taro Yamane statistical formula, second edition will be used to calculate the sample size from the study which was 100 and 100 questionnaires were retrieved successfully. Sperman rank correlation coefficient and simple linear regression analysis method was employed in testing of research hypothesis using statistical package of social science (SPSS). Base on the findings, the recommendations made are public confidence in accountants would be bolstered significantly if all nations followed the recently proposed global financial reporting standard. Keywords: Creative Accounting Practice, Audit Risk, Creative Accounting Manipulation, Audit Failure, Creative Accounting and Audit Delay.