Effect Of Audit Committee Characteristics On The Quality Of Listed Firms’ Financial Report In Nigeria:- Ani, Ekene E
ABSTRACT
The study examined the effect ofaudit committee
characteristics on the quality of listedfirms’financial report in Nigeria. The
study adopts ex postfacto research design and employed Multiple ordinary least
square (OLS) regression in analysing the data collectedfrom the annual
financial statement of 11 listed banksjudgementally selected on the Nigerian
stock exchange marketfrom 2016- 2020 a period 5 years. Based on thefindings,
the study concludes that both audit committee independence and size has a significant
effect on the financial, reporting quality of listed banks in Nigeria while,
audit committee gender diversity has no significant effect on
thefinancialreporting quality oflisted banks in Nigeria. The study therefore
recommends that: banks in Nigeria should endeavour to incorporatefully the
rules ofcorporate governance as enshrined in the code ofcorporate governance in
Nigeria; this will enhance a better practice by setting up a better audit
committee with the required characteristics that will ensure adequate
monitoring ofthe economic activities ofthe business which will in turn improve
thefinancialreporting quality ofthe listed banks.
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ANI (2025). Effect Of Audit Committee Characteristics On The Quality Of Listed Firms’ Financial Report In Nigeria:- Ani, Ekene E. Repository.mouau.edu.ng: Retrieved Dec 04, 2025, from https://repository.mouau.edu.ng/work/view/effect-of-audit-committee-characteristics-on-the-quality-of-listed-firms-financial-report-in-nigeria-ani-ekene-e-7-2
ANI. "Effect Of Audit Committee Characteristics On The Quality Of Listed Firms’ Financial Report In Nigeria:- Ani, Ekene E" Repository.mouau.edu.ng. Repository.mouau.edu.ng, 04 Dec. 2025, https://repository.mouau.edu.ng/work/view/effect-of-audit-committee-characteristics-on-the-quality-of-listed-firms-financial-report-in-nigeria-ani-ekene-e-7-2. Accessed 04 Dec. 2025.
ANI. "Effect Of Audit Committee Characteristics On The Quality Of Listed Firms’ Financial Report In Nigeria:- Ani, Ekene E". Repository.mouau.edu.ng, Repository.mouau.edu.ng, 04 Dec. 2025. Web. 04 Dec. 2025. < https://repository.mouau.edu.ng/work/view/effect-of-audit-committee-characteristics-on-the-quality-of-listed-firms-financial-report-in-nigeria-ani-ekene-e-7-2 >.
ANI. "Effect Of Audit Committee Characteristics On The Quality Of Listed Firms’ Financial Report In Nigeria:- Ani, Ekene E" Repository.mouau.edu.ng (2025). Accessed 04 Dec. 2025. https://repository.mouau.edu.ng/work/view/effect-of-audit-committee-characteristics-on-the-quality-of-listed-firms-financial-report-in-nigeria-ani-ekene-e-7-2