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
- University of Ilorin, Kwara State 402
- University of Jos, Jos, Plateau State 19
- University of Lagos 18
- University of Maiduguri ( - Elearning), Maiduguri, Borno State 3
- University of Maiduguri, Borno State 109
- University of Nigeria, Nsukka, Enugu State 270
- University of Port Harcourt Teaching Hospital, Port Harcourt , River State 6
- University of Port-Harcourt, Rivers State 177
- University of Uyo, Akwa Ibom State 209
- Usmanu Danfodio University, Sokoto, Sokoto State 245