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This study investigated whether audit firm size of the selected industrial goods firms in Nigeria affect market performance via share prices. Market performance (MAPEF) was used as dependent variable measured using share price and audit firm size (AUDFSZ) was the independent variable measured using Big4 audit firms. The study used sample size companies of 18 quoted industrial goods firms in Nigeria. The study employed ex-post facto and descriptive research design. Secondary data were collected from annual reports of the selected industrial goods firms quoted in Nigeria exchange. The result from the study revealed that Audit firm size (AUDFSZ) has positive and significant relationship on market performance (MAPEF) of industrial goods companies in Nigeria. Based on the above findings, we recommend that emphasis on the use of Big4 audit firms should be encouraged since it has shown to have high chances of improving the market share price of industrial goods firms in Nigeria.