| 000 -LEADER |
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| fixed length control field |
01677nam a22001457a 4500 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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221205b ||||| |||| 00| 0 eng d |
| 100 ## - MAIN ENTRY--AUTHOR |
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| Author |
ADIE, ESTHER UNGWANUNU |
| 245 ## - TITLE STATEMENT |
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| Title |
AUDIT COMMITTEE CHARACTERISTICS AND FINANCIAL REPORTINGQUALITY OF LISTED DEPOSIT MONEY BANKS IN NIGERIA |
| 250 ## - SUPERVISOR |
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| Supervisor |
MR.OLADIPO, S. I |
| 260 ## - IMPRINT |
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| Place of publication |
Mountain Top University |
| Department (College) |
Accounting and Finance |
| Date of publication |
2022 |
| 300 ## - COLLATION |
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| Pagination |
38p. |
| 520 ## - SUMMARY, ETC. |
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| Summary, etc |
The financial reporting quality has gain a lot of attention in nigeria, however toavoidmisstatement in the financial report the need for it to be transparent and reliable couldprovethe quality of the financial report. This study examines the ef ect of the audit committeecharacteristics and financial reporting quality in listed deposit money banks in Nigeria. Theaudit committee characteristics which serve as the independent variable and financial reporting quality which serves as the dependent variable. The study covers a period of twelveyears from 2010-2021. The dependent variable was determined using a two steps regressionin order to determine the loan loss provision. The pooled OLS model is used to run the multiple regression analysis. Moreover, the significance of the audit committeecharacteristics and financial reporting quality shows a strong statistical significance. Theoverall was confirmed by the F-statics 3.43 and a P-value of (0.0064) at 5%level of<br/>significance. The study concludes that audit committee characteristics has a significanceonfinancial reporting quality. The study recommends that there should be an increase in the number of financial expertise and independent members. |
| 650 ## - TRACINGS |
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| Main Subject |
Accounting |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
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| Item type |
Students Thesis |
