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
- University of Benin, Benin City, Edo State 369
- University of Calabar Teaching Hospital School of Health Information Mgt. 1
- University of Calabar, Calabar, Cross River State 247
- University of Ibadan, Ibadan, Oyo State 14
- University of Ilorin, Kwara State 446
- University of Jos, Jos, Plateau State 19
- University of Lagos 21
- University of Maiduguri ( - Elearning), Maiduguri, Borno State 3
- University of Maiduguri, Borno State 110
- University of Nigeria, Nsukka, Enugu State 277