BOARD GENDER DIVERSITY AND AUDIT QUALITY OF NIGERIAN LISTED BANKS
| dc.contributor.author | Ameh, Jacob Ojobo | |
| dc.date.accessioned | 2023-12-10T17:39:03Z | |
| dc.date.available | 2023-12-10T17:39:03Z | |
| dc.date.issued | 2013-11-24 | |
| dc.description.abstract | There have been calls for inclusion of women in the composition of board of directors to possibly improve corporate governance of companies. This paper examines if the inclusion of females on board affects audit quality of banks listed on the Nigerian Stock Exchange. The study covers a period 2007-2011 and the sample consists of fifteen (15) banks that existed throughout that period. Board gender is defined as the proportion of females on board and audit quality is proxied by audit fees. Using multiple regression model to analyses the data, the results show that there is no significant relationship between the proportion of females on board and audit quality of banks listed in Nigeria. The paper concludes that board gender promoted as improving corporate governance in non-financial firms is not applicable to financial firms like banks. The paper recommends that the Central Bank of Nigeria (CBN) should review its recent directives to all Nigerian banks to achieve allocation of 30% board seats to women by the year 2014 as evidence suggests that such move does not improve the financial reporting quality of the banks. | en_US |
| dc.identifier.citation | Simunic, D. (1980). The pricing of audit services: Theory and Evidence. Journal of Accounting Research. Vol. 18 Nol.l pp.161-190 Srindhi, B; Gul, F.A and Tsui, J. (2011). Female directors and earnings quality. Contemporary Accounting Research vol.28 No.5 pp.1610-1644 Watts, R.L and Zimmerman J.L (1986). Positive Accounting theory. Englewood cliffs, prentice-Hall: NJ | en_US |
| dc.identifier.uri | https://keffi.nsuk.edu.ng/handle/20.500.14448/664 | |
| dc.language.iso | en | en_US |
| dc.publisher | Department of Accounting, Nasarawa State University Keffi. | en_US |
| dc.subject | Audit quality, Behavioural differences, Board gender, Female directors, Nigerian Stock Exchange. | en_US |
| dc.title | BOARD GENDER DIVERSITY AND AUDIT QUALITY OF NIGERIAN LISTED BANKS | en_US |
| dc.type | Article | en_US |