2025-03-06http://itsupport.cu.edu.ng:4000/handle/123456789/29839This study investigates the perceptions of uncertainty associated with Nigerian banks from an insider viewpoint. A critical review of Nigerian corporate environment shows that there have been several cases of trust abuse by board of director members at some banks. When banks’stability is questioned by the public or investors, it negatively impacts the economy. However, it may be difficult to know what is going on unless those with inside knowledge are consulted. This study uses a confidential survey of bank employees, followed by correlation analysis, to assess perceptions of ethical corporate governance and performance. The findings reveal a strong positive correlation that bank practitioners perceive ethical corporate governance is linked to financial performance. Recommendations are given for financial practitioners and banking industry consumers.application/pdfHF5601 AccountingInsider Perceptions of Insider Trading and Corporate Governance at Nigerian BanksArticle