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This study examines use of computer assisted audit tool and techniques in audit practice in the Niger Delta of Nigeria. To achieve this objective, data was collected from primary and secondary sources. The secondary sources were from scholarly books and journals while the primary source involved a well structured questionnaire of three sections of thirty seven items with an average reliability of 0.838. The data collected from the questionnaire were analyzed using relevant descriptive statistics, diagnostics tests, Augmented Dickey-fuller and multiple regressions. The result revealed that performance expectancy, effort expectancy, facilitating conditions and social influence were positively associated at (0.05) to the usage of computer assisted audit tools and techniques by accounting firms. Hence, the study concludes that the adoption of computer assisted audit tools and techniques has become a beneficial choice for auditors in the 21 st century complex business environment and an efficient tool to increase the productivity as well as the audit functions. Therefore, professional accountants need to expand their knowledge of information technology and computer accounting audit methodology; the syllabus of accounting programmes for professional and tertiary institutions should be reviewed to include courses in computer accounting information system audit; relevant professional accountancy bodies in Nigeria should also include courses in computer information system audit as part of their training programmes and professional accountants should be made to appreciate the relevance of computer in the 21 st century business environment in the provision of relevant accounting services for the sole aim of satisfying their clients and also audit firms need to increase their organizational and technical support to encourage the use of CAATTs.

The degree of corporate and market procedures, lack transparency, distortions and poor corporate practices which results in corporate failures and abysmal corporate financial performance negatively influence corporate objectives. Hence, this study investigated the effects of corporate governance mechanisms on the value of deposit money banks in Nigeria from 2010 to 2020. The specific objectives include investigating the relationship between board size and Tobin q; evaluating the relationship between board independence and Tobin q; determining the relationship between board ownership and Tobin q; investigating the effect of gender diversity on Tobin q and evaluating the relationship between board meetings and Tobin q. The study population consisted of all deposit money banks and the Taro Yamene method of sample size determination was applied. The secondary data for the study was from the published financial statements of sampled banks for the period after the validity and reliability test of data. The data obtained were tested using univariate, bivariate and multivariate analysis. The results from the multiple regression results disclosed that board independence, the board size, ownership structure, gender diversity and board meetings positively and significantly influence the value of deposit money banks in Nigeria. The study concluded that corporate governance attributes positively and significantly affect the value of deposit money banks in Nigeria. The study made several recommendations amongst others that board sizes should be enhanced as this allows for the appropriate combination of directors. A large board increases the chance of directors having appropriate knowledge, skill and networks. The knowledge, skill and networks of directors may increase the financial performance of an organisation. Also, deposit money banks in Nigeria should have non-executive directors who act as professional advisers to ensure that competition among insiders encourages measures consistent with the maximisation of shareholder value. Hence, the implication of this study provides that the implementation of corporate governance characteristics enhances the value of firms in deposit money banks in Nigeria.