The effect of audit committee attributes and audit quality on the financial performance of banks in Nigeria
The topic of corporate governance and financial performance has always been an essential and critical component for the Nigerian banking industry. Good corporate governance practices are considered important in mitigating risk for investors, improving investment capital and performance. This study e...
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2021
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my-uum-etd.103782023-03-05T02:38:51Z The effect of audit committee attributes and audit quality on the financial performance of banks in Nigeria 2021 Mohamud, Hassan Hussein Azhari, Adilah School of Economics, Finance & Banking School of Economics, Finance & Banking HG Finance The topic of corporate governance and financial performance has always been an essential and critical component for the Nigerian banking industry. Good corporate governance practices are considered important in mitigating risk for investors, improving investment capital and performance. This study examined the effects of audit committee attributes and audit quality on the financial performance of banks in Nigeria. The research used secondary data obtained from the Data Stream and annual reports of all banks in Nigeria for the year 2018-2020 with 66 firm-years observations. In addition, the regression was based on Panel Corrected Standard Error. The result showed that the audit committee size has a negative and significant association with bank financial performance. However, audit committee independence and audit quality exhibited significant and positive association with banks performance. This study provided suggestions for future research work and several recommendations for regulators and the Iraqi banking industry. 2021 Thesis https://etd.uum.edu.my/10378/ https://etd.uum.edu.my/10378/1/depositpermission_s826294.pdf text eng staffonly https://etd.uum.edu.my/10378/2/s826294_01.pdf text eng public other masters Universiti Utara Malaysia |
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Universiti Utara Malaysia |
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UUM ETD |
language |
eng eng |
advisor |
Azhari, Adilah |
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HG Finance |
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HG Finance Mohamud, Hassan Hussein The effect of audit committee attributes and audit quality on the financial performance of banks in Nigeria |
description |
The topic of corporate governance and financial performance has always been an essential and critical component for the Nigerian banking industry. Good corporate governance practices are considered important in mitigating risk for investors, improving investment capital and performance. This study examined the effects of audit committee attributes and audit quality on the financial performance of banks in Nigeria. The research used secondary data obtained from the Data Stream and annual reports of all banks in Nigeria for the year 2018-2020 with 66 firm-years observations. In addition, the regression was based on Panel Corrected Standard Error. The result showed that the audit committee size has a negative and significant association with bank financial performance. However, audit committee independence and audit quality exhibited significant and positive association with banks performance. This study provided suggestions for future research work and several recommendations for regulators and the Iraqi banking industry. |
format |
Thesis |
qualification_name |
other |
qualification_level |
Master's degree |
author |
Mohamud, Hassan Hussein |
author_facet |
Mohamud, Hassan Hussein |
author_sort |
Mohamud, Hassan Hussein |
title |
The effect of audit committee attributes and audit quality on the financial performance of banks in Nigeria |
title_short |
The effect of audit committee attributes and audit quality on the financial performance of banks in Nigeria |
title_full |
The effect of audit committee attributes and audit quality on the financial performance of banks in Nigeria |
title_fullStr |
The effect of audit committee attributes and audit quality on the financial performance of banks in Nigeria |
title_full_unstemmed |
The effect of audit committee attributes and audit quality on the financial performance of banks in Nigeria |
title_sort |
effect of audit committee attributes and audit quality on the financial performance of banks in nigeria |
granting_institution |
Universiti Utara Malaysia |
granting_department |
School of Economics, Finance & Banking |
publishDate |
2021 |
url |
https://etd.uum.edu.my/10378/1/depositpermission_s826294.pdf https://etd.uum.edu.my/10378/2/s826294_01.pdf |
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1776103803871821824 |