The financial performance of companies listed on the Nairobi Securities Exchange (NSE) over the last five years has been on a downward trend. External auditors have vital qualities that are important in enhancing financial performance. This research sought to assess the influence of external auditor attributes on the financial performance of listed companies at the NSE. The specific objectives of the study were to assess the influence of external auditor’s professional competence, years of experience, audit approach and independence on financial performance of listed firms in Kenya. The study was based on the agency theory and stakeholder salience theory. The study employed descriptive research design. The 63 companies listed at the NSE were the study population. Data collection was done using two instruments; a questionnaire (for data on external auditor attributes) and a secondary data collection sheet (for data on financial performance). Descriptive statistics and multiple linear regression were used to analyze the collected data. Study findings determined that professional competence, audit approach and independence had a significant positive influence on financial performance of firms listed at the NSE. However, experience of the external auditors had no significant influence on financial performance of firms listed at the NSE. The study recommends to ICPAK and ISACA to ensure continued professional development of external auditors. Board of directors should always ensure independence of external auditors, and audit firms should ensure that auditors are regularly rotated according to guidelines and best practices.

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