This paper analyzed the effects of board size and board composition on the performance of Nigerian banks. The financial statements of five banks were used as a sample for the period of nine years and the data collected were analysed using the multivariate regression analysis. The paper found that board size has significant negative impact on the performance of banks in Nigeria. This signifies that an increase in Board size would lead to a decrease in ROE and ROA. On the other hand, board composition has a significant positive effect on the performance of banks in Nigeria. This signifies that an increase in Board composition would lead to a decrease in ROE and ROA. It is recommended that banks should have adequate board size to the scale and complexity of the organisation's operations and be composed in such a way as to ensure diversity of experience without compromising independence, compatibility, integrity and availability of members to attend meetings. The board size should not be too large and must be made up of qualified professionals who are conversant with oversight function. The Board should comprise of a mix of executive and non-executive directors, headed by a Chairman.

This study examines the effect of independence factors on audit expectation gap in listed deposit money banks in Nigeria. The population of the study comprises of the investors/shareholders, lenders and other creditors and a sample of 385 respondents was selected using Cohran sample size formula. The period under study is from January, 2012 to December, 2019. The study used a questionnaire drawn on a five point likert scale to collect data. The questionnaire has been pilot tested for reliability and validity, using the Cronbach alpha and Kendall's coefficient of concordance. The data was analyzed using descriptive statistics and multiple-regression analysis. The study concludes that auditor depends on client economically. Competing for audit market, carrying out non-audit market service, receiving gifts from management and prospects for reappointment are strong determinants of audit expectation gap in deposit money banks in Nigeria. The study opines that the independence factors have significant positive impact on audit expectation gap in listed deposit money banks in Nigeria. This finding is in line with that of Salehi et al., Amaechi and Chinedu as well as Kamau et al. but is not consistent with findings of Ogweno and Kamau. The study recommends that regulatory authority and professional accounting associations should ensure that auditors avoid economic dependence on the client, carrying out services which are not audit related, and collecting gifts from management and that the regulatory authority has to emphasize on auditors tenures and appointment of auditor shall be through a centrally organized body and not allow audit firms to be competing among themselves.