Effect Of Audit Committee Characteristics On The Quality Of Listed Firms’ Financial Report In Nigeria:- Ani, Ekene E

ABSTRACT

The study examined the effect ofaudit committee characteristics on the quality of listedfirms’financial report in Nigeria. The study adopts ex postfacto research design and employed Multiple ordinary least square (OLS) regression in analysing the data collectedfrom the annual financial statement of 11 listed banksjudgementally selected on the Nigerian stock exchange marketfrom 2016- 2020 a period 5 years. Based on thefindings, the study concludes that both audit committee independence and size has a significant effect on the financial, reporting quality of listed banks in Nigeria while, audit committee gender diversity has no significant effect on thefinancialreporting quality oflisted banks in Nigeria. The study therefore recommends that: banks in Nigeria should endeavour to incorporatefully the rules ofcorporate governance as enshrined in the code ofcorporate governance in Nigeria; this will enhance a better practice by setting up a better audit committee with the required characteristics that will ensure adequate monitoring ofthe economic activities ofthe business which will in turn improve thefinancialreporting quality ofthe listed banks.