The Effect Of Corporate Governance On The Internal Control System Of Listed Firms In Nigeria:- Ayodele Kolade S
ABSTRACT
This study
investigates the effect ofcorporate governance as an internal control system
oflisted firms in Nigeria, for period of 10 yearsfrom 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 studypopulation 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.
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AYODELE, S (2025). The Effect Of Corporate Governance On The Internal Control System Of Listed Firms In Nigeria:- Ayodele Kolade S. Repository.mouau.edu.ng: Retrieved Sep 09, 2025, from https://repository.mouau.edu.ng/work/view/the-effect-of-corporate-governance-on-the-internal-control-system-of-listed-firms-in-nigeria-ayodele-kolade-s-7-2
STEPHEN, AYODELE. "The 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, 09 Sep. 2025, https://repository.mouau.edu.ng/work/view/the-effect-of-corporate-governance-on-the-internal-control-system-of-listed-firms-in-nigeria-ayodele-kolade-s-7-2. Accessed 09 Sep. 2025.
STEPHEN, AYODELE. "The 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, 09 Sep. 2025. Web. 09 Sep. 2025. < https://repository.mouau.edu.ng/work/view/the-effect-of-corporate-governance-on-the-internal-control-system-of-listed-firms-in-nigeria-ayodele-kolade-s-7-2 >.
STEPHEN, AYODELE. "The Effect Of Corporate Governance On The Internal Control System Of Listed Firms In Nigeria:- Ayodele Kolade S" Repository.mouau.edu.ng (2025). Accessed 09 Sep. 2025. https://repository.mouau.edu.ng/work/view/the-effect-of-corporate-governance-on-the-internal-control-system-of-listed-firms-in-nigeria-ayodele-kolade-s-7-2