Ogbeide, Sunday OseiwehOsarobo, Ikhu-Omoregbe Godstime2021-11-122021-11-122021-042756-665Xhttp://repository.elizadeuniversity.edu.ng/handle/20.500.12398/1307Staff PublicationQuest for a potent measure of audit independence in the light of the increasing collapse of firms after an external auditor report informed the rationale behind this research. The study investigated the factors driving auditor independence in Nigeria using data from a sample of eighty eight (88) listed firms in the period 2015 to 2019. The Correlation statistic and dynamic panel least squares method. The result indicates that audit committee independence, managerial ownership and audit tenure were significant and exerted a favourable link on auditor independence. Board gender diversity was negative on auditor independence. The stances of the research is that audit committee independence, managerial ownership and audit tenure are key drivers of auditor independence of listed firms in Nigeria.enAuditor Independence,Audit Tenure,Audit Committee Independence,Board Gender Diversity,Beneish M-ScoreArticle