id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
gujaf-34	Valentine Igbinedion, Osayi; Ishaku Irom, Agabi; Emmanuel Ken Hilary, Idume	DO FINANCIAL AUDITORS’ INDEPENDENCE INFLUENCE THE PORTFOLIO PERFORMANCE OF DEPOSIT MONEY BANKS IN NIGERIA? 	2020	20	.pdf	application/pdf	6378	306	45	I, Issue 2, October, 2020 12 The correlation between return on asset and financial audit firm rotation is negative but somewhat weak and not statistically significant at 5% level of significance (r = -0.191, p ≤ 0.113).The negative relationship means that when the rotation of financial audit firm is not on a regular basis, it engenders low financial performance and audit quality, because regular rotation of auditors will help checkmate some of the threats to the independence of auditors which could adversely affect or jeopardize the quality of audit. The relationship between financial audit firm rotation and portfolio performance is negative and not statistically significant and this signifies that when the rotation of audit firms is not on a regular basis, it results in low portfolio performance and audit quality of DMBs, because regular rotation of auditors will help checkmate some of the threats to the independence of financial auditors which could adversely affect their portfolio performance and quality of financial audit.	cache/gujaf-34.pdf	txt/gujaf-34.txt