Iyere, Samuel IheonkhanNtiedo, JoshuaUyagu, David Benjamin2023-12-102023-12-102019-06-08Aiman, J.H. (2015). Internal audit function, audit committee effectiveness and accountability in the Ugandan statutory corporations. Journal of Financial Reporting and Accounting, 16( 1), 138-157. Bedard, J., Chtourou, S.M. & Courteau, L. (2018). The effect of audit committee expertise, independence and activity on aggressive earnings management, Auditing: A Journal of Practice and Theory, 23 (2): 13 — 35. Solomon, T.A. (2002). Auditor independence and fee independence, Journal of Accounting and Economics, 33, 253-275. DeAngelo, L.E. (2014). Auditor size and audit quality, Journal of Accounting and Economics, 3 (3), 183 - 199. Emeh, Y. & Appah, E. (2013). Audit committee and timeliness of financial reports: Empirical evidence from Nigeria. Journal of Economics and Sustainable Development 4 (20), 14-25. Emory, E. 1982. Business Research Methods. Homewood, EL: Irwin. Gwilham R.S. & Kilommins, A.P. (1998). The relationship between the audit committee and the internal audit function: evidence from Australia and New Zealand. International Journal of Auditing, 7,263-278. Hossain, M., Islan K. & Andrew J. (2006) Corporate Social and Environmental Disclosure in Developing Countries: Evidence from Bangladesh. Proceeding of the Asian Pacific Conference on International Accenting Issues Hawaii October. Izedonmi, F.I. (2022): An examination of Corporate Governance and the Timeliness of financial statements in the financial sector. The Nigerian Accounting Horizon Volume 5 Number 1. Jensen, M. & Meckling, W. (1976). Theory of the firm: Managerial behavior, agency costs, and ownership structure. Journal of Financial Economics, 3, (6) 305-360. Johnstone, M. Sutton, F. & Warfield, D. (2001). Audit quality differentials for constraining cosmetic earnings management in the pre-sox era: An analysis of audit firm size and brand. Global Journal of Accoiaiting and Finance, 7(1), 13. Kehinde A. (2017). Audit committee characteristics and earnings management: evidence from Malaysia, The Asian Review of Accounting, 15 (2): 147-163. Li, J. & Lin, J. (2015). The relationship between earnings management and audit quality, Journal of Accounting and Finance Research, 12(1), 1- 11.https://keffi.nsuk.edu.ng/handle/20.500.14448/744An assessment of the effect of audit committee on auditor independence of listed firms has been a long standing issue and previous findings remain controversial because of the mixed results that were found. Consequently, this study assessed the effects of audit committee on auditor independence of listed deposit money banks in Nigeria. The study had a population of fifteen (15) listed deposit money banks and a sample size of nine (9) banks was arrived at based on two criteria that only the listed deposit money banks with data over the period of the study and those banks that have not changed their names over time were considered. Secondary method of data collection was used in gathering data from the sampled banks and it was analysed using Ordinary Least Square regression technique. The findings revealed that audit committee size had positive and significant effect on auditor independence of listed deposit money banks in Nigeria while qualification of board members had negative and insignificant effect on auditor independence of listed deposit money banks in Nigeria. The study recommended inter alia that the audit committee size and board composition of listed deposit money banks in Nigeria should be increased to enhance auditor independence of listed deposit money banks in Nigeria. Also, number of meeting frequency should be increased to enhance auditor independence of listed deposit money banks in Nigeria.enAuditor Independence, Audit Committee, audit committee Size and audit committee composition.Article