Influence of Audit Committee Effectiveness on the Financial Reporting Quality of Listed Firms in Nigeria

Accounting — 2025, Undergraduate

This study examined the influence of audit committee effectiveness on the financial reporting quality of listed firms in Nigeria. Data were collected through questionnaires administered to audit committee members, accountants, and external auditors, complemented by analysis of annual reports. Data were analysed using descriptive statistics and regression analysis. The findings revealed that financial expertise, independence, and regular meetings of audit committees significantly enhanced the quality and reliability of financial reporting. The study, however, observed weak enforcement of composition requirements in some firms. It recommends strict adherence to corporate governance codes and strengthening of committee oversight roles.

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