Effect of Audit Committee Characteristics on Financial Reporting Quality of Listed Deposit Money Banks in Nigeria

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dc.contributor.authorMUAZU, Kabiru
dc.date.accessioned2019-02-04T14:45:47Z
dc.date.available2019-02-04T14:45:47Z
dc.date.issued2017-11
dc.descriptionA THESIS SUBMITTED TO THE SCHOOL OF POSTGRADUATE STUDIES, AHMADU BELLO UNIVERSITY, ZARIA, IN PARTIAL FULFILLMENT OF THE REQUIREMENTS FOR THE AWARD OF MASTER OF SCIENCE (M.Sc.) DEGREE IN ACCOUNTING AND FINANCE Department of Accounting, Faculty of Administration, Ahmadu Bello University, Zaria November, 2017en_US
dc.description.abstractSeveral banking regulations reports as well as extant literature have established that Nigerian banks’ audit committees are poorly constituted which may affect the quality of financial reporting. It is on this premise that this study investigated the effect of audit committee characteristics on the financial reporting quality of Deposit Money Banks (DMBs) in Nigeria. The study used correlational research design. The source of data was secondary which were collected from the published annual financial reports of the studied DMBs in Nigeria. The study covered all the 15 DMBs in Nigeria for a period of eight years, ranging from 2007 to 2014. The data collected were analyzed using multiple regression analysis, using STATA software. Findings from the analysis show that frequency of audit committee meeting and audit committee female membership have positive and significant effect on the financial reporting quality of DMBs in Nigeria while audit committee financial expertise has negative and significant effect on the financial reporting quality of DMBs in Nigeria. Furthermore, audit committee independence has no significant effect on the financial reporting quality of DMBs in Nigeria. Based on the above findings, the study suggests that banks should sustain frequency of audit committee meetings and increasing membership of females/women in audit committee would likely improve accounting qualityen_US
dc.identifier.urihttp://hdl.handle.net/123456789/11204
dc.language.isoenen_US
dc.subjectEffect,en_US
dc.subjectAudit Committee,en_US
dc.subjectCharacteristics,en_US
dc.subjectFinancial Reporting Quality,en_US
dc.subjectListed,en_US
dc.subjectDeposit,en_US
dc.subjectMoney Banks,en_US
dc.subjectNigeriaen_US
dc.titleEffect of Audit Committee Characteristics on Financial Reporting Quality of Listed Deposit Money Banks in Nigeriaen_US
dc.typeThesisen_US
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