EFFECT OF NON-EXECUTIVE DIRECTORS AND INDEPENDENT DIRECTORS ON AUDIT QUALITY OF LISTED OIL AND GAS COMPANIES IN NIGERIA
| dc.contributor.author | David, Christopher | |
| dc.contributor.author | Uche, Uwaleke Joseph | |
| dc.contributor.author | Aza, Solomon Mangba | |
| dc.date.accessioned | 2023-12-10T17:38:49Z | |
| dc.date.available | 2023-12-10T17:38:49Z | |
| dc.date.issued | 2020-06-06 | |
| dc.description.abstract | This study examined the effect of non-executive directors and independent directors as importantf eatures of corporate governance on audit quality of oil and gas companies in Nigeria. The study adopted the ex-post facto research design. Secondary data were extracted from the annual reports of 10 oil and gas firms for the period 2009 to 2018. The logistic regression technique was used for data analyses and tests of hypotheses. The nonĀ executive director was measured by the proportion of non-executive directors to executive directors on the board while the independent director was measured using the proportion of independent directors to non- independent directors on the board and audit quality measured using Big4. From the analysis, it was found that non-executive directors have a negative but significant influence on audit quality while independent directors have a positive and significant effect on audit quality off inancial reports of quoted oil and gas companies in Nigeria. Independent director is a requirement for one of the board's most fundamental responsibilities that are, unbiased oversight of management. Based on this assertion and findings from this study, it is recommended that larger non-executive directors and independent directors should he on the boards of oil and gas companies in Nigeria as this will improve the audit quality of their financial reports. | en_US |
| dc.identifier.citation | Aza, S.M. et. al. (2020). EFFECT OF NON-EXECUTIVE DIRECTORS AND INDEPENDENT DIRECTORS ON AUDIT QUALITY OF LISTED OIL AND GAS COMPANIES IN NIGERIA | en_US |
| dc.identifier.uri | https://keffi.nsuk.edu.ng/handle/20.500.14448/652 | |
| dc.language.iso | en | en_US |
| dc.publisher | Department of Accounting, Nasarawa State University Keffi | en_US |
| dc.subject | Audit Quality, Non-Executive Directors, Independent Directors, Nigeria. | en_US |
| dc.title | EFFECT OF NON-EXECUTIVE DIRECTORS AND INDEPENDENT DIRECTORS ON AUDIT QUALITY OF LISTED OIL AND GAS COMPANIES IN NIGERIA | en_US |
| dc.type | Article | en_US |