This study examined the effect of auditor switch decisions on financial performance of firms in Nigeria. Specifically, the study ascertained the effect of auditor switch decisions on Tobin’s Q of Nigerian firms. Ex-Post Facto research design was employed and data were extracted from the annual reports and accounts from 2012 to 2020 from a sample size of 75 firms in Nigeria. Data obtained were analysed via descriptive statistics and lest regression analysis. The results revealed that auditor switch decisions and corporate performance variables fitwell in the estimated models, since it is statistically significant at 0.05%, hence auditor switch decisions and Tobin’s Q were significantly affected. Based on the findings, The analysis suggested that auditor switch would
not considerably alter Tobin’s Q in light of its findings. Tobin’s Q) of their companies would significantly increase further; Nigerian businesses should assess the quality of the auditor before transferring.
