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
- Isa Mustapha Agwai I Polytechnic, Lafia, Nasarawa State 2
- Jigawa State Polytechnic, Dutse, Jigawa State 4
- Joseph Sarwuan Tarka University, Makurdi, Benue State 19
- Kaduna Polytechnic (NCE), Kaduna, Kaduna State 2
- Kaduna Polytechnic, Kaduna 364
- Kaduna Polytechnic, Kaduna , Kaduna State (affl To Fed Univ of Tech, Minna) 7
- Kaduna State College of Education, Gidan-Waya (affliatted To Abu) 2
- Kaduna State University, Kaduna, Kaduna State 252
- Kano State Polytechnic, Kano, Kano State 198
- Kano University of Science and Technology, Wudil, Kano State 6