Effect of Audit Committee Characteristics on the Quality' of Listed Firms’ Financial Statement in Nigeria:- Ariwa Joy C

ABSTRACT

 This study examines the effect of audit committee characteristics on the quality of listed firms’ financial statement in Nigeria. To this end, data was obtained from eight (8) commercial banks in Nigeria from 2013-2018. In relation to the study’s objectives which were set to examine the effects of audit committee independence, expertise and size on the earnings per share oflisted firms in Nigeria, three null hypotheses were formulated and tested at 5% level of significance. To achieve the objectives Expost Facto Research design was adopted. The result revealed that; Audit committee independence has a significant effect on the earnings per share oflisted firms in Nigeria, Audit committee expertise has no significant effect on earnings per share oflisted firms in Nigeria, Audit committee size has no significant effect on the earnings per share oflisted firms in Nigeria. Finally, after the summary and conclusion, the study recorded that Audit Committee individual suits has no effect on characteristics of quality listed firms’ financial statement and recommends additional results to test factors which are not considered in this study.