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Audit Committee Effectiveness of Financial Reporting Quality in Listed companies in Nigeria Stock Exchange

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  • Samuel Akpovwre Eyenubo
  • Mudzamir Mohammed
  • Mohammad Ali

Abstract

The paper examines the impact of audit committee on financial reporting quality in listed firms in Nigeria Stock Exchange. The paper uses the conceptual approach on archival data in the form of annual report of listed companies’ annual reports to examine the relationship between audit committee and financial reporting quality. It also examine the role of audit committee in the relationship with financial reporting quality best code of practices of corporate governance and the relationship between independence, size, diligence, and expertise of audit committee.

Suggested Citation

  • Samuel Akpovwre Eyenubo & Mudzamir Mohammed & Mohammad Ali, 2017. "Audit Committee Effectiveness of Financial Reporting Quality in Listed companies in Nigeria Stock Exchange," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, vol. 7(6), pages 487-505, June.
    • Handle: RePEc:hur:ijarbs:v:7:y:2017:i:6:p:487-505
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    References listed on IDEAS

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    Cited by:

    1. Mohammad K. Shbeilat & Mohammad N. AL Harasees, 2018. "Do Listed Companies Need an IFRS Committee Beside Audit Committee?," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 8(2), pages 8-18, April.
    2. Jerry Oziegbe, David & Ofe, Inua, 2020. "Audit Committee Attributes And Intellectual Capital Disclosure Of Listed Banks In Nigeria," International Journal of Contemporary Accounting Issues-IJCAI (formerly International Journal of Accounting & Finance IJAF), The Institute of Chartered Accountants of Nigeria (ICAN), vol. 9(1), pages 90-106, March.
    3. Qasim Ahmad Alawaqleh & Nashat Ali Almasria, 2021. "The Impact of Audit Committee Performance and Composition on Financial Reporting Quality in Jordan," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 12(3), pages 55-69, May.
    4. Joseph U. Madugba & Kerry E. Howell & Tony Ikechukwu Nwanji & Sainey Faye & Ben-Caleb Egbide & Damilola Felix Eluyela, 2021. "Audit Committee Quality and Financial Reporting in Deposit Money Banks in Nigeria," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 11(2), pages 104-117, February.

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