Effect of Financial Reporting Integrity on the Financial Performance of Selected Deposit Money Banks in Nigeria

Abaniwonda, O. (2020). The Role of Financial Reporting Quality in Corporate Governance: Implications for Stakeholders. Journal of Accounting and Finance, 15(3), 112-126. Adaramola, A., and Oyerinde, A. (2024). Financial Reporting Quality and Its Impact on Investment Decision-Making: A Nigerian Perspective. African Journal of Economic and Management Studies, 14(1), 67-85. Alkali, M., and Adelopo, I. (2016). Financial Reporting Quality and Corporate Governance: Evidence from Nigerian Firms. Journal of African Business, 17(2), 242-260. Ball, R. (2016). International Financial Reporting Standards (IFRS): Pros and Cons for Investors. Accounting and Business Research, 36(1), 5-27. Ball, R. (2020). The Role of Accounting Standards in Financial Reporting Integrity: IFRS and GAAP Comparison. Journal of International Accounting Research, 18(2), 45-62. Bass, R., and Vaghan, M. (2021). Corporate Governance and Financial Reporting Integrity: A Comparative Study of Developed and Developing Economies. International Journal of Accounting and Finance, 10(2), 114-132. Berger, A. N., and Mester, L. J. (2019). What Explains the Dramatic Changes in Cost and Profit Performance of the U.S. Banking Industry? Federal Reserve Bank of Philadelphia Working Papers, 2019-5. Chude, D. I., and Chude, N. P. (2023). International financial reporting standards [IFRS] and corporate governance: A survey of Nigerian deposit money banks [DMBs]. Account and Financial Management Journal, 8(1), 3031-3050 Dechow, P., Ge, W., and Schrand, C. (2016). Understanding Earnings Quality: A Review of the Proxies, Their Determinants and Their Consequences. Journal of Accounting and Economics, 50(2-3), 344-401. Dechow, P., Ge, W., and Schrand, C. (2020). Understanding Earnings Quality: A Review of the Proxies, Their Determinants and Their Consequences. Journal of Accounting and Economics, 50(2-3), 344-401. Ede, J., Okoro, A., and Adeyemi, T. (2024). The Role of Financial Reporting in Stakeholder Decision-Making: A Nigerian Perspective. International Journal of Financial Analysis, 15(1), 89-104. Enofe, A. O., Afiangbe, M., andAgha, A. (2017). Corporate Governance Mechanisms and Financial Reporting Quality. Journal of Finance and Accounting, 5(2), 42-52. Falana, G. A., Igbekoyi, O. E., and Oluwagbade, O. I. (2025). Firm Attributes and Financial Reporting Quality of Listed Multinational Firms in Nigeria. Universal Journal of Accounting and Finance 13(1), 24-38. Hassan, S. U. (2015). Healy, P. M., and Palepu, K. G. (2021). Information Asymmetry, Corporate Disclosure, and the Capital Markets: A Review of the Empirical Disclosure Literature. Journal of Accounting and Economics, 31(1-3), 405-440. Healy, P., and Wahlen, J. (2019). A Review of the Earnings Management Literature and Its Implications for Standard Setting. Accounting Horizons, 13(4), 365-383. Hermanson, D. R., Smith, J. L., & Stephens, N. M. (2017). How Effective Are Firms’ Internal Control Systems? Insights from Auditors. Journal of Accountancy and Economics, 63(1), 213-234. Ighosewe, E. F. (2022). Accounting information and value relevance: a quinquennial comparison of pre-and post-IFRS adoption of listed firms in Nigeria and South Jensen, M. C. (2023). Corporate Governance and Financial Reporting Integrity: The Role of Audit Committees. Corporate Governance: An International Review, 31(1), 67-85. Lodikero, O. (2023). Financial reporting quality and investment decision of listed Deposit Money Banks in Nigeria. African Journal of Business and Economic Development, 3(8), 1-15. Naz, I., & Khan, S. N. (2024). Impact of forensic accounting on fraud detection and prevention: a case of firms in Pakistan. Journal of Financial Crime. Journal of Financial Analysis and Investigation, 23(1), 98-115. Ojo, O. (2020). The Role of Deposit Money Banks in Financing Economic Growth in Nigeria. International Journal of Business and Finance, 6(4), 122-138. Uwuigbe, O. (2023). Financial Reporting Practices in Nigerian Banks: Challenges and Prospects. Journal of Banking and Finance, 9(2), 75-89. Verhoevon, R. (2022). Enhancing Financial Reporting Standards in Developing Economies: The Case of Nigeria. Journal of Accounting and Public Policy, 15(1), 23-41. Watts, R. L., and Zimmerman, J. L. (2019). Positive Accounting Theory and the Role of External Auditors in Financial Reporting Integrity. The Accounting Review, 94(1), 105-125. Wilson, V. (2024). Effects of Forensic Accounting Implementation of Fraud Prevention among Private Entities in Arusha, Tanzania. Contemporary Journal of Education and Business (CJEB), 1(1), 100-122. Zymelman, M. (2020). Financial Reporting Challenges and Bank Performance in Developing Nations. International Review of Financial Analysis, 11(4), 102-118.