iarjhssIARJHSSIARJHSS2708-626710.47310/iarjhss.2025.v06i01.002Digitalisation and Banks' Performance of Tier-One Banks in Nigeria: An Empirical Investigation of Mobile Banking Transaction VolumesThis research examined how mobile banking transaction volumes influence the financial performance of Tier-One banks in Nigeria during the period from 2014 to 2023. The study utilised a quantitative approach and relied on secondary data collected from the Central Bank of Nigeria (CBN) and annual reports from the selected banks. Two hypotheses ROA and PAT were tested as outcome variables using multiple regression models. The empirical results indicated that while mobile banking transaction volumes have a positive, albeit statistically insignificant, impact on ROA, they exhibit a statistically significant positive effect on PAT. This suggests that while mobile banking may enhance short-term profitability, its contribution to asset utilization appears somewhat limited, possibly due to infrastructure costs and delays. The research also highlighted the critical role of mobile banking in boosting profitability and competitiveness among Nigerian banks. This aligns with the Resource-Based View (RBV) theory, which posits that unique technological capabilities can provide a foundation for sustainable performance. Consequently, banks are encouraged to invest more in customer engagement to strengthen digital usage and align digital adoption with long-term asset optimisation strategies.