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The effect of audit committee attributes and audit quality on the financial performance of banks in Nigeria

Mohamud, Hassan Hussein (2021) The effect of audit committee attributes and audit quality on the financial performance of banks in Nigeria. Masters thesis, Universiti Utara Malaysia.

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Abstract

The topic of corporate governance and financial performance has always been an essential and critical component for the Nigerian banking industry. Good corporate governance practices are considered important in mitigating risk for investors, improving investment capital and performance. This study examined the effects of audit committee attributes and audit quality on the financial performance of banks in Nigeria. The research used secondary data obtained from the Data Stream and annual reports of all banks in Nigeria for the year 2018-2020 with 66 firm-years observations. In addition, the regression was based on Panel Corrected Standard Error. The result showed that the audit committee size has a negative and significant association with bank financial performance. However, audit committee independence and audit quality exhibited significant and positive association with banks performance. This study provided suggestions for future research work and several recommendations for regulators and the Iraqi banking industry.

Item Type: Thesis (Masters)
Supervisor : Azhari, Adilah
Item ID: 10378
Uncontrolled Keywords: audit committee size, audit committee independence, audit quality, financial performance, Nigeria
Subjects: H Social Sciences > HG Finance
Divisions: School of Economics, Finance & Banking
Date Deposited: 05 Mar 2023 02:38
Last Modified: 05 Mar 2023 02:38
Department: School of Economics, Finance & Banking
Name: Azhari, Adilah
URI: https://etd.uum.edu.my/id/eprint/10378

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