Effect of Audit Committee Attributes on Financial Reporting Quality of Listed Oil and Gas Companies in Nigeria
Student: HABIB Asipita SADIQ (Project, 2025)
Department of Accountancy
Kaduna Polytechnic, Kaduna
Abstract
ABSTRACT Financial reports are the most crucial components of an accounting transaction financial reporting to give information to guide stakeholders' decisions. Therefore, the study examines the effect of audit committee characteristics on financial reporting quality of oil and gas firms in Nigeria. The methodology for the study adopts an expo-facto research design, while the population is consisting of 12 listed Oil and Gas sectors; out of which, 10 firms were selected through a random sampling technique. The study concludes that board audit committee size has a significant effect except board audit independence, audit committee meeting which exert negative and insignificant effect on financial reporting quality (Big4 auditor) of listed oil and gas firms in Nigeria. Based on the conclusion, the study recommended that oil and gas firms should adhere strictly on corporate governance code in terms of board size while auditor’s independence should be increasedgreatly in order to enhance financial reporting quality. Also appropriate policyonmeetingoftheboardmembershouldbeinstitutedandincompliancewith corporate governance code of Nigeria.
Keywords
For the full publication, please contact the author directly at: habibasipita18@gmail.com
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Institutions
- Covenant Polytechnic, Aba, Abia State 1
- Covenant University, Canaan Land, Ota, Ogun State 4
- Crawford University of Apostolic Faith Mission Faith City, Igbesa, Ogun State 2
- Crescent University, Abeokuta, Ogun State 1
- Cross Rivers University of Technology, Calabar, Cross Rivers State 142
- Delta State Polytechnic, Ogwashi-Uku, Delta State 11
- Delta State Polytechnic, Otefe, Delta State 12
- Delta State University, Abraka, Delta State 139
- Ebonyi State University, Abakaliki, Ebonyi State 17
- Edo University, Iyamho, Edo State 10