Abstract: In Nigeria, there have been massive financial failures by the deposit money banks, which live a big question
mark on the character of auditors and their impetus role in the financial reporting quality. Thisstudy examined
the impact of audit committee characteristics (Size, independence, meeting, Expertise, Shareholding, firm size)
on financial reporting quality in the context of deposit money banks. The study utilised data of fourteen (14)
deposit money banks listed on the first tier of the Nigerian stock Exchange as at December,2020. Using Multiple
Regression model, the study finds that a decrease in audit committee size, audit committee independence, audit
committee meeting, and audit committee expertise, decreases financial reporting quality. On the contrary, an
increase in shareholding and firm size increase financial........
KEYWORDS: Audit committee characteristics, Financial Reporting Quality and Multiple Regression
Model.
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