Abstract:

The study examined the effect of audit expertise on the financial reporting quality of commercial banks in Nigeria with objective of finding out if the number of meetings held in year by audit committee members, size of audit committee and members of audit committee with accounting and finance knowledge affect the reporting quality of commercial banks in Nigeria. The study adopted the ex-post facto research design and secondary data sourced from financial statements of six commercial banks for a period of five years were used to test our hypotheses. Descriptive Statistics were conducted and the variable were found to be positive hence ordinary least square regression was used to test the hypotheses and a significant outcome displayed the there is no significant association between audit committee expertise and financial reporting quality of the banks in our study. The study among other things recommended that  expertise should be a paramount for appointment of members into the audit committee and advices of audit committee should always be given adequate and due consideration by management in decision making