ABSTRACT
This study investigates the effect of
corporate governance as an internal control system oflisted firms in Nigeria,
for period of 10 years from 2009 to 2018. The Study primarily employs the
agency theory and the resource dependence theory to investigate the
relationship between corporate governance as an internal control system (boards
ofdirectors’ size, audit committees size and board of directors' independence).
The beneficiary of this work will be the firms management, shareholders,
government and students. Ex-post factor research design was adopted and the
sources of data for this will be obtained from secondary sources (journals,
articles, internet and the audited annual report ofthe company). The study
population will cover two manufacturingfirms. Nestle Nigeria Pic and Nigeria
bottling company (NBC), The method ofdata analysisfor this work will be
ordinary least square method (simple regression) and data collected will be
analyzed using SPSS 22 Version 23. The finding ofthe study states that there is
a significant relation between the board size, board independence and audit
committee size on firm performance. The study there by recommends that
manufacturing firms should have an optimal audit committee and board size to
enhance firms performance on firms and also ensure the strengthening internal
control to strengthen the quality and independence ofthefirm
AYODELE, S (2024). Effect Of Corporate Governance On The Internal Control System Of Listed Firms In Nigeria:- Ayodele Kolade S.. Repository.mouau.edu.ng: Retrieved Nov 23, 2024, from https://repository.mouau.edu.ng/work/view/effect-of-corporate-governance-on-the-internal-control-system-of-listed-firms-in-nigeria-ayodele-kolade-s-7-2
STEPHEN, AYODELE. "Effect Of Corporate Governance On The Internal Control System Of Listed Firms In Nigeria:- Ayodele Kolade S." Repository.mouau.edu.ng. Repository.mouau.edu.ng, 08 Jul. 2024, https://repository.mouau.edu.ng/work/view/effect-of-corporate-governance-on-the-internal-control-system-of-listed-firms-in-nigeria-ayodele-kolade-s-7-2. Accessed 23 Nov. 2024.
STEPHEN, AYODELE. "Effect Of Corporate Governance On The Internal Control System Of Listed Firms In Nigeria:- Ayodele Kolade S.". Repository.mouau.edu.ng, Repository.mouau.edu.ng, 08 Jul. 2024. Web. 23 Nov. 2024. < https://repository.mouau.edu.ng/work/view/effect-of-corporate-governance-on-the-internal-control-system-of-listed-firms-in-nigeria-ayodele-kolade-s-7-2 >.
STEPHEN, AYODELE. "Effect Of Corporate Governance On The Internal Control System Of Listed Firms In Nigeria:- Ayodele Kolade S." Repository.mouau.edu.ng (2024). Accessed 23 Nov. 2024. https://repository.mouau.edu.ng/work/view/effect-of-corporate-governance-on-the-internal-control-system-of-listed-firms-in-nigeria-ayodele-kolade-s-7-2