Audit Committee Effectiveness of Financial Reporting Quality in Listed companies in Nigeria Stock Exchange

Samuel Akpovwre Eyenubo, Mudzamir Mohammed and Mohammad Ali

International Journal of Academic Research in Business and Social Sciences, 2017, vol. 7, issue 6, 487-505

Abstract: The paper examines the impact of audit committee on financial reporting quality in listed firms in Nigeria Stock Exchange. The paper uses the conceptual approach on archival data in the form of annual report of listed companies’ annual reports to examine the relationship between audit committee and financial reporting quality. It also examine the role of audit committee in the relationship with financial reporting quality best code of practices of corporate governance and the relationship between independence, size, diligence, and expertise of audit committee.

Keywords: Audit Committee Corporate Governance; Financial Reporting Quality; Audit Quality (search for similar items in EconPapers)
Date: 2017
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Citations: View citations in EconPapers (4)

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Persistent link: https://EconPapers.repec.org/RePEc:hur:ijarbs:v:7:y:2017:i:6:p:487-505

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