Effect of audit committee attributes on earnings quality of listed oil and gas companies in Nigeria

Authors

  • Sani Danlami Department of Accounting, ABU Business School, Ahmadu Bello University, Zaria – Nigeria.
  • Luka Mailafia Department of Accounting, ABU Business School, Ahmadu Bello University, Zaria – Nigeria.
  • Mu’azu Badara Saidu Department of Accounting, ABU Business School, Ahmadu Bello University, Zaria – Nigeria.

Keywords:

Audit Committee Size, Earnings Quality, Financial Expertise, Gender Diversity, Oil and Gas

Abstract

This quantitative study investigates the influence of audit committee size, expertise, and gender diversity on earnings quality for publicly quoted oil and gas firms on the Nigerian Stock Exchange (NSE) from 2016 to 2020. The objective of this research is to evaluate how these factors affect the earnings quality of these firms. The study employed a correlational research design and developed three hypotheses. After applying a filter, three unqualified firms were excluded, and secondary data was gathered from the annual reports of eight companies. The data was subsequently analyzed using generalized least squares regression. The findings demonstrate that gender diversity, audit committee size, and financial expertise all have a positive and significant influence on the earnings quality of listed Nigerian oil and gas firms.
As a result, the study suggests that oil and gas firms should prioritize maintaining an adequately sized audit committee, appointing members with financial expertise, and promoting gender diversity.

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Published

2024-09-30

How to Cite

Danlami, S., Mailafia, L., & Saidu, M. B. (2024). Effect of audit committee attributes on earnings quality of listed oil and gas companies in Nigeria . International Journal of Intellectual Discourse, 7(3). Retrieved from https://ijidjournal.org/index.php/ijid/article/view/837

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Articles