This study examined the determinants of audit quality among Consumer goods companies listed on the Nigerian stock exchange from 2009 to 2018. This study made use of secondary data obtained from fact books, annual reports, and account of selected consumer goods company under study. The relevant data were subjected to statistical analysis Pearson Correlation while the diagnostics test conducted were Multicollinearity, Autocorrelation, Normality, and Heteroscedasticity Test. The study’s findings showed that board size and company liquidity have a substantial positive influence on financial results, while audit fees, firm size, and audit committee meetings have a negative but non-significant impact. The study concluded that, since board size has a substantial positive effect on audit quality, the governmental body should track firms to ensure that the required board size is met as part of strategies to enhance audit quality among Nigeria’s publicly traded consumer goods companies.

This paper assesses the determinants of environmental costs of Nigerian banking institutions. Looking at the influence of profitability, company size and leverages on environmental cost such as donation, gift and developments, the population of the study are deposit money banks in Nigeria. Using purposive sampling technique, the study selected all fifteen (15) banks listed on the Nigerian Stock Exchange websites as at June 31, 2019 in which their annual reports are available to be extracted. The study utilized archival data i.e the annual report of listed banks from 2014 – 2017 to extract the needed information. Using STATA 14 software, the study conducts diagnostic tests such as heteroskedasticity, multicollinearity and Pearson correlation for data examination. Hence, multiple regression analysis was conducted to investigate the influence of profitability, company size and leverages on environmental costs. The analysis of the study showed that profitability, company size and leverages have positive and significant association with the environmental cost reported by these banks. Therefore, the study recommended that to adapt to the changing system of doing business, accountants ought to be equipped with skills and knowledge about environmental accounting and reporting, and in order to enhance competitiveness, banks must design and apply environmentally friendly strategies.