EFFECT OF AUDIT QUALITY INDICATORS ON THE FINANCIAL PERFORMANCE OF QUOTED INSURANCE COMPANIES IN NIGERIA

Underscoring the importance of scrutinizing the financial statements and accounts of companies cannot be overstated, as it instils confidence and enhances investor trust in the management's performance. Regular attention to assessing the factors influencing the quality of the audit process and their impact on achieving the corporate objective of maximizing shareholders' wealth is essential. Against this backdrop, this research investigates the influence of audit quality indicators on the financial performance of listed insurance companies in Nigeria spanning the period from 2011 to 2022. The specific goals include examining the impact of audit fees, the size of audit firms, and the independence of audit committees on return on equity (ROE), a metric gauging financial performance.