African Journal of Business and Economic Development | ISSN: 2782-7658 Vol. 3, Issue 5 (May, 2023) | www.ijaar.org/ajbed 1 Published May 13, 2023 Henry Kenedunium Obi, Chinedu Jonathan Ndubuisi & Kelvin Chukwuka Ibobo (2023). Effect of Employee Performance on Accounting Going Concern of Listed Deposit Money Banks in Nigeria. African Journal of Business and Economic Development, 3(5), 1-12. EFFECT OF EMPLOYEE PERFORMANCE ON ACCOUNTING GOING CONCERN OF LISTED DEPOSIT MONEY BANKS IN NIGERIA Henry Kenedunium Obi hk.obi@unizik.edu.ng Accountancy Department, Unizik, Awka, Anambra State. Chinedu Jonathan Ndubuisi Cj.ndubuisi@unizik.edu.ng Accountancy Department, Unizik, Awka, Anambra State. Kelvin Chukwuka Ibobo Ibobo.kelvin@yahoo.com Accountancy Department, Unizik, Awka, Anambra State. ABSTRACT The study investigates the effect of employee performance on accounting going concern by employing samples from listed deposit money banks in Nigeria between the periods of 2010- 2019. In this study, capital employed efficiency and employee cost are the employee performance attributes adopted to evaluate the effect on accounting going concern in Nigeria. In testing for the effect of these variables on accounting going concern of listed deposit money banks in Nigeria, we conducted panel least square regression before proceeding to check for inconsistencies with the basic assumptions of the OLS regression. We find that capital employed significantly increases accounting going concern. However, the employee cost insignificantly increases accounting going concern. Succinctly, we recommend that the bank and /or any other organization can develop and enhance the quality of the current employees by providing comprehensive training and development programs to equip employees with the right skills such as problem solving, decision-making, teamwork, and interpersonal relations so as to enhance their performance. Keywords: Accounting Going Concern, Employee Performance, Capital Employed Efficiency, Employee Cost