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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Main Author:	Mohamud, Hassan Hussein
Format:	Thesis
Language:	eng eng
Published:	2021
Subjects:	HG Finance
Online Access:	https://etd.uum.edu.my/10378/1/depositpermission_s826294.pdf https://etd.uum.edu.my/10378/2/s826294_01.pdf
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id	my-uum-etd.10378
record_format	uketd_dc
spelling	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
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
advisor	Azhari, Adilah
topic	HG Finance
spellingShingle	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
_version_	1776103803871821824

The effect of audit committee attributes and audit quality on the financial performance of banks in Nigeria

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