Do Auditor Firm Size and Financial Expertise of Audit Committee Affect Voluntary Disclosure of Nigerian Banks?

Objective – This study explores the effect of auditor firm size and audit committee financial expertise on voluntary disclosure Nigerian listed banks. Design/methodology The correlational research design is adopted. secondary data source was obtained from audited annual statement banks 2008 to 2018. sample 13 drawn out a population 15 as reflected in Stock Exchange (NSE) fact book at 31st December, employed robust ordinary least square (OLS) regression technique analyze panel for study. Results finding reveals that has significant positive with Nigeria Similarly, Nigeria. result suggest choice big firms by clients, regulators users against their counterparts (non-big four) warranted. management should ensure members accounting finance possess requisite knowledge industry. Originality Extant studies are foreign based. However, findings such may not be applicable due different requirements, given environmental disparities amongst others.