Effect of Audit Committee Characteristics on the Quality' of Listed Firms’ Financial Statement in Nigeria:- Ariwa Joy C
ABSTRACT
This study examines the effect of audit
committee characteristics on the quality of listed firms’ financial statement
in Nigeria. To this end, data was obtained from eight (8) commercial banks in
Nigeria from 2013-2018. In relation to the study’s objectives which were set to
examine the effects of audit committee independence, expertise and size on the
earnings per share oflisted firms in Nigeria, three null hypotheses were
formulated and tested at 5% level of significance. To achieve the objectives
Expost Facto Research design was adopted. The result revealed that; Audit
committee independence has a significant effect on the earnings per share
oflisted firms in Nigeria, Audit committee expertise has no significant effect
on earnings per share oflisted firms in Nigeria, Audit committee size has no
significant effect on the earnings per share oflisted firms in Nigeria.
Finally, after the summary and conclusion, the study recorded that Audit
Committee individual suits has no effect on characteristics of quality listed
firms’ financial statement and recommends additional results to test factors
which are not considered in this study.
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ARIWA, A (2024). Effect of Audit Committee Characteristics on the Quality' of Listed Firms’ Financial Statement in Nigeria:- Ariwa Joy C. Repository.mouau.edu.ng: Retrieved Nov 23, 2024, from https://repository.mouau.edu.ng/work/view/effect-of-audit-committee-characteristics-on-the-quality-of-listed-firms-financial-statement-in-nigeria-ariwa-joy-c-7-2
ARIWA, ARIWA. "Effect of Audit Committee Characteristics on the Quality' of Listed Firms’ Financial Statement in Nigeria:- Ariwa Joy C" Repository.mouau.edu.ng. Repository.mouau.edu.ng, 29 Jul. 2024, https://repository.mouau.edu.ng/work/view/effect-of-audit-committee-characteristics-on-the-quality-of-listed-firms-financial-statement-in-nigeria-ariwa-joy-c-7-2. Accessed 23 Nov. 2024.
ARIWA, ARIWA. "Effect of Audit Committee Characteristics on the Quality' of Listed Firms’ Financial Statement in Nigeria:- Ariwa Joy C". Repository.mouau.edu.ng, Repository.mouau.edu.ng, 29 Jul. 2024. Web. 23 Nov. 2024. < https://repository.mouau.edu.ng/work/view/effect-of-audit-committee-characteristics-on-the-quality-of-listed-firms-financial-statement-in-nigeria-ariwa-joy-c-7-2 >.
ARIWA, ARIWA. "Effect of Audit Committee Characteristics on the Quality' of Listed Firms’ Financial Statement in Nigeria:- Ariwa Joy C" Repository.mouau.edu.ng (2024). Accessed 23 Nov. 2024. https://repository.mouau.edu.ng/work/view/effect-of-audit-committee-characteristics-on-the-quality-of-listed-firms-financial-statement-in-nigeria-ariwa-joy-c-7-2