DOI: 10.36347/sjebm.2022.v09i06.001

Pages: 132-137

This study determined the effects of auditor modification choices on corporate performance of quoted companies in Nigeria from 2012-2020. Ex Post Facto research design was adopted for the study. The population of the study comprised eleven quoted health companies in Nigeria. The study, the study employed descriptive statistics to analyze the data and Regression analysis was used to test the statistical significant effect of the variables via E-view 9.0 statistical software. The study found that audit firm has a positive effect on companies performance of health companies in Nigeria, but this effect is not significant at 5%, while audit fees shows a negative effect on companies performance though it was significant. As the study discovered that auditor modification choices (audit firm) have a significant impact on corporate performance (return on assets); hence, management should keep an eye on firm profits in order to improve audit choice, resulting in increased firm earnings.