The Effect of Audit Committee on Corporate Governance in Nigerian Listed Manufacturing Sector

Student: Aisha Aderonke Bola (Project, 2025)
Department of Accounting
Bamidele Olumilua University of Edu. Science and Tech. Ikere Ekiti, Ekiti State

Abstract

The study examines internal audit committee and corporate governance of selected firms in Nigerian manufacturing sector. The study adopted causal research design and utilized secondary data. The data were obtained from the annual reports of the selected firms. The study employed descriptive statistics, correlation and regression as the statistical tools for the study. The study found that audit committee size has negative and insignificant impact on the board size; audit committee size has a positive effect on non-executive director size but there is no significant effect; there is no positive and significant effect of audit committee size on executive director size of firms in the manufacturing sector. The study concluded that audit committee size has no significant effect on corporate governance

Keywords
Audit committee corporate governance and manufacturing
Filters
Institutions