Muhammad Umar Kibiya
Audit Committee Characteristics and Financial Reporting Quality: Nigerian Non-Financial Listed Firms
study aims investigate effect audit committee characteristics quality financial reporting nigerian listed firms employed multivariate regression analysis sample size 101 firmsyear longitudinal panels 505 observations nonfinancial listed companies nigerian stock exchange period 2010 2014 adopt mcnicholas 2002 model examine monitoring mechanisms quality financial reporting results show control variables company age company size statistically significant audit committee share ownership financial expertise positive statistically significant indicating audit committee monitoring mechanisms influence financial reporting quality listed nonfinancial firms nigeria regulatory bodies nigeria mandate three board representatives ac nonexecutive directors making combination financial industrial expertise replace financial literacy improve quality financial reporting