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The Moderating Effect of the Audit Committee on the Relationship between Corporate Governance and Financial Performance: A Conceptual Review

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  • Ali Alhaji Goni Mustapha

    (Department of Business Administration and Entrepreneurship, Bayero University, Kano PMB 3011, Kano, Nigeria)

  • Aminu M. Bello

    (Department of Business Administration and Entrepreneurship, Bayero University, Kano PMB 3011, Kano, Nigeria)

  • Ali M. Garba

    (Department of Business Administration and Entrepreneurship, Bayero University, Kano PMB 3011, Kano, Nigeria)

  • Musa Ibrahim Gobe

    (Department of Business Administration and Entrepreneurship, Bayero University, Kano PMB 3011, Kano, Nigeria)

Abstract

The effect of corporate governance on the organization’s financial performance has been a crucial issue since the last global financial distress. Many accounting scandals and numerous cases of corporate governance malpractice brought about more attention to corporate governance. The issue is a serious factor in economic growth and financial market steadiness, also enormous body of literature has developed concerning the link between corporate governance and financial performance, but the study finding produced inconsistent results. Therefore, the main purpose of this study is to investigate the moderating effect of the audit committee on the relationship between corporate governance and financial performance.

Suggested Citation

  • Ali Alhaji Goni Mustapha & Aminu M. Bello & Ali M. Garba & Musa Ibrahim Gobe, 2020. "The Moderating Effect of the Audit Committee on the Relationship between Corporate Governance and Financial Performance: A Conceptual Review," International Journal of Research and Innovation in Applied Science, International Journal of Research and Innovation in Applied Science (IJRIAS), vol. 5(8), pages 01-10, August.
    • Handle: RePEc:bjf:journl:v:5:y:2020:i:8:p:01-10
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    References listed on IDEAS

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    5. Nikos Vafeas, 1999. "The Nature of Board Nominating Committees and Their Role in Corporate Governance," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 26(1‐2), pages 199-225, January.
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