Effect of Audit Reporting Quality on Financial Performance of Listed Manufacturing Companies in Nigeria (2010-2022)

The study examines audit reporting quality on financial performance of listed manufacturing companies in Nigeria from 2010 to 2022. The specific objectives were to ascertain the effect of audit independent on return on asset of listed manufacturing companies in Nigeria, to determines the effect audit committee experience on return on equity of listed manufacturing companies in Nigeria and to evaluate the effect of audit tenure on earning per share of listed manufacturing companies in Nigeria. The data for the study was sourced from Central Bank of Nigeria Statistical Bulletin. The study adopted ex-post facto researches design. The stated hypotheses were analyzed with simple repression. T The finding of the study revealed that, audit independent has positive and significant effect on return on asset of listed manufacturing companies in Nigeria, audit committee experience has positive and significant effect on return on equity of listed manufacturing companies in Nigeria, audit tenure has positive and significant effect on earnings per share of listed manufacturing companies in Nigeria. In conclusion, effective audit reporting quality can enhance financial performance of listed manufacturing companies in Nigeria. It was recommended that the management of the studies companies should endeavour to give the auditors a free hand in their organization to carry out their duties effectively without any interference from the management of the company.