ABSTRACT: Financial reporting quality is critical for transparency, accountability, and stakeholder confidence in the banking sector. However, evidence suggests that many listed deposit money banks in Nigeria face challenges in maintaining high-quality financial reports due to weak internal control systems. This study examines the effect of internal control on the quality of financial reporting (FRQ) among listed deposit money banks in Nigeria. The study....
Keywords: Financial Reporting Quality, Internal Control, Control Environment, Risk Assessment, Control Activities
[1].
Abdullahi, M., Bello, S., & Yusuf, T. (2021). The Impact Of Internal Control Systems On Financial Reporting Quality In Nigerian Banks. Journal Of Accounting And Finance Research, 12(3), 45–60.
[2].
Adebayo, J., & Adeyemi, K. (2022). Corporate Governance And Financial Reporting Quality: Evidence From Nigerian Listed Banks. African Journal Of Business Management, 16(4), 89–102.
[3].
Adebayo, J. (2018). Internal Controls And Corporate Performance In Nigerian Financial Institutions. Lagos: Financial Research Press.
[4].
Adewale, P., & Oladipo, T. (2024). Risk Management Practices And Financial Reporting Quality: Evidence From Deposit Money Banks In Nigeria. International Journal Of Banking And Finance, 18(2), 75–91.
[5].
Adewumi, L., & Ojo, F. (2025). Control Activities And Reporting Accuracy In Nigerian Banking Sector. Journal Of Financial Regulation And Compliance, 33(1), 22–38
