Analysis of Audit Quality of Deposit Money Bank in Nigeria: Does Audit Committee Characteristics Matter.
Student: PETER TUNDE ABIODUN (Project, 2025)
Department of Accountancy
Kano State Polytechnic, Kano, Kano State
Abstract
This study examines the impact of audit committee characteristics on audit quality in deposit money banks in Nigeria. The study uses a quantitative approach, analyzing data from 15 deposit money banks in Nigeria from 2015 to 2019. The results show that audit committee independence, audit committee financial expertise, and audit committee size have a significant positive impact on audit quality. However, audit committee meetings have no significant impact on audit quality. The study recommends that deposit money banks in Nigeria should ensure that their audit committees are independent, have financial expertise, and are of optimal size to enhance audit quality.
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Institutions
- Federal University of Technology, Minna, Niger State 47
- Federal University of Technology, Owerri, Imo State 97
- Federal University Oye-Ekiti, Ekiti State 47
- Federal University, Birnin-Kebbi, Kebbi State 42
- Federal University, Dutse, Jigawa State 8
- Federal University, Dutsin-Ma, Katsina State 64
- Federal University, Gashua, Yobe State 3
- Federal University, Gusau, Zamfara State 14
- Federal University, Kashere, Gombe State 1
- Federal University, Lafia, Nasarawa State 6