000			02346nam a22001457a 4500
008			250710b ||||| |||| 00| 0 eng d
100			_aTEMETAN, Oluwatobi Adedeji _911282
245			_aEFFECT OF AUDIT COMMITTEE CHARACTERISTICS ON FINANCIAL PERFORMANCE OF LISTED MANUFACTURING FIRMS IN NIGERIA
250			_aMR. Samson Oladipo
260			_aMountain Top University _bMOUNTAIN TOP UNIVERSITY _cAugust,2024
300			_a73p
520			_a The study examined the effect of audit committee characteristics on the financial performance of listed manufacturing firms in Nigeria. This research specifically examined the effect of audit committee size, audit committee independence, audit committee meetings frequency and audit committee financial expertise on Return on Assets, Return on Equity and Return on Investment of listed manufacturing firms in Nigeria.The Ex-post facto design was adopted for the study while secondary data was utilized for the study. Data were gathered from annual reports and accounts of the manufacturing firms available on their websites and from Nigerian Exchange Group. The data collected was from the period 2012 – 2021. Regression was used for data analysis and testing of the hypothesis. The result of the study shows that there is an insignificant relationship between audit committee size, audit committee independence, audit committee meetings frequency and return on asset of listed manufacturing firms in Nigeria under study. The study also showed that there was no significant relationship between audit committee size, audit committee financial expertise and return on equity of the listed manufacturing firms in Nigeria under study. Lastly the study indicated that there was an insignificant relationship between audit committee size, audit committee independence, audit committee meetings frequency, audit committee financial expertise and return on investment. The study therefore recommendsthat amongst othersthat manufacturing companies in Nigeria should focus on appointing audit committee members with diverse backgrounds, including financial, legal, operational, and industry expertise. Keywords: Financial performance, audit Committee size, audit committee independence, audit committee meetings and audit committee financial expertise.
650			_aAccounting and Finance _97299
942			_cBK
999			_c8628 _d8628