The Impact of Audit Committee Attributes on Sustainability Disclosure in Oil and Gas Firms"
Student: Sani Garba Ahmad (Project, 2025)
Department of Accounting
Ahmadu Bello University, Zaria, Kaduna State
Abstract
ABSTRACT
This study eplores the efect of audt commitee atributes on the sustainabllty disclosure of
lisred oil and gas firms in Nigeria.Given the rising global emphasis on sustainability
pracices,the role of corporate governance in ensuring transpareney and accountability is
increasingly critical.Using data from listed companies on the Nigerian Stock Exchange
(NSE),the study employs a quantitative approach,analyzing the relationship betveen these
attributes and sustainability reporting.Findings from the study provide insights into how
audit commitees can inuence corporate social responsibility (CSR)practices,contribhuing
to enhanced stakeholder confdence and sustainable development within the industry.The
resulls also ofer implications for poligymakers,regulators,and corporate management in
shaping efecive corporate govemance frameworks to improve sustainability ouicomes in
Nigeria's oil and gas sector.
Keywords
For the full publication, please contact the author directly at: saniahmadgarba498@gmail.com
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Institutions
- Mohammed Lawan College of Agriculture, Maiduguri, Borno State 12
- Moshood Abiola Polytechnic, Abeokuta, Ogun State 7
- Nasarawa State University, Keffi, Nasarawa State 8
- Niger Delta University, Wilberforce Island, Bayelsa State 28
- Niger State College of Education, Minna, (Affl To Usmanu Danfodiyo Uni, Sokoto) 1
- Nigeria Maritime University, Okerenkoko, Delta State 1
- Nigerian Army University, Biu, Borno State 3
- Nile University of Nigeria, Abuja 3
- Nnamdi Azikiwe University, Awka, Anambra State 98
- Northwest University, Kano, Kano State 179