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Effects of Audit Committee Diversity on Financial Reporting Quality among Listed Consumer Goods Companies in Nigeria

Johnson Kolawole Olowookere (), Olabode Michael Oyewole () and Wasiu Adebayo Lamidi ()
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Johnson Kolawole Olowookere: Osun State University
Olabode Michael Oyewole: Osun State University
Wasiu Adebayo Lamidi: Osun State University

The Journal of Accounting and Management, 2021, issue 3(11), 111-120

Abstract: This study examined the effect of audit committee gender diversity on financial reporting quality. The population of the study comprises of all twenty (20) consumer goods companies listed on the Nigerian Stock Exchange from 2009 to 2019. The study used a purposive sampling technique to select all thirteen (13) consumer goods companies having all required data for the study and consequently published annual reports. The study conducted diagnostic tests such as heteroskedasticity and multicollinearity, after which regression analysis was done with the aid of STATA 15 to examine the effect of audit committee gender diversity on financial reporting quality. The results revealed that having a diverse member in audit committee increases financial reporting quality. Consequently, the findings suggest that the makeup of audit committees be managed to ensure gender diversity to ensure effective oversight functions.

Keywords: audit committee; audit committee diversity; financial reporting quality; gender diversity (search for similar items in EconPapers)
Date: 2021
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Handle: RePEc:dug:jaccma:y:2021:i:3:p:111-120