EFFECTS OF AUDIT COMMITTEE ATTRIBUTES AND AUDIT QUALITY OF QUOTED OIL MARKETING COMPANIES IN NIGERIA

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dc.contributor.authorYahaya, Abdullahi Baba
dc.date.accessioned2023-12-10T17:44:03Z
dc.date.available2023-12-10T17:44:03Z
dc.date.issued2018-07-04
dc.description.abstractThere are increasing demands for increase in audit quality of quoted firm considering cases of corporate scandals revolving around governance issues. Audit committee is an important governance mechanism that is established to improve reporting quality. This study examines the effects of audit committee attributes and audit quality of quoted OIL MARKETING companies in Nigeria for the period 2011-2015. Ex-post Facto research design was adopted. Audit committee attributes used include audit committee size, independence, gender diversity and audit committee meeting. Data were extracted from the annual reports of the OIL MARKETING companies in Nigeria. Multiple panel regression analysis was used to analyse the data. The result shows that audit committee attributes have significant effect on the audit quality of quoted OIL MARKETING companies in Nigeria. Specifically audit committee independence, audit committee meeting and gender diversity have significant positive effect on audit quality while audit committee size have significant negative effect on audit quality. On the basis of the findings, this study recommends that, audit committee independence and gender diversity OIL MARKETING companies in Nigeria should be sustained and encouraged. This is based on the finding that, these attributes have significant positive effect on audit quality of quoted OIL MARKETING companies in Nigeria.en_US
dc.identifier.citationA DISSERTATION SUBMITTED TO THE SCHOOL OF POSTGRADUATE STUDIES, NASARAWA STATE UNIVERSITY, KEFFI, IN PARTIAL FULFILMENT OF THE REQUIREMENTS FOR THE AWARD OF MASTER MSC IN ACCOUNTING AND FINANCEen_US
dc.identifier.urihttps://keffi.nsuk.edu.ng/handle/20.500.14448/780
dc.language.isoenen_US
dc.publisherAccounting Department, Nasarawa State University, Keffien_US
dc.titleEFFECTS OF AUDIT COMMITTEE ATTRIBUTES AND AUDIT QUALITY OF QUOTED OIL MARKETING COMPANIES IN NIGERIAen_US
dc.typeThesisen_US

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