BOARD CHARACTERISTICS AND AUDIT QUALITY OF LISTED CONSUMER GOODS FIRMS IN NIGERIA

Authors

  • Aliyu Shehu Usman Taraba State University, Jalingo
  • Danson Andrew Gyar Taraba State University, Jalingo
  • Abdullahi Bala Ado Al-Qalam University, Katsina

DOI:

https://doi.org/10.57233/gujaf.v5i1.03

Keywords:

Board independence, financial expertise, gender diversity, audit quality

Abstract

The study investigates the effects of board characteristics on the audit quality of publicly traded listed consumer goods firms in Nigeria from 2013 to 2022. An ex-post facto research approach was used in this study. For data analysis, the panel regression technique was used in the study. The study's findings revealed that board independence and board financial expertise have a positive and significant effect on the audit quality of Nigerian listed consumer goods companies. However, board gender diversity had a negative and insignificant effect on the audit quality of Nigerian-listed consumer goods companies. The study concludes that boards with more independent members who are not influenced by management may improve the audit process efficacy. To improve audit quality, listed consumer goods firms should focus on retaining board independence and guaranteeing the presence of directors with significant financial experience. While the relationship between board gender diversity and audit quality is still uncertain, it is critical to promote diversity and inclusivity on corporate boards in order to build a more robust governance structure. Continuous monitoring and research in this area will contribute to a better understanding of the relationship between gender diversity and audit quality.

Author Biographies

Aliyu Shehu Usman, Taraba State University, Jalingo

Department of Accounting
Taraba State University, Jalingo

Danson Andrew Gyar, Taraba State University, Jalingo

Department of Accounting
Taraba State University, Jalingo

Abdullahi Bala Ado, Al-Qalam University, Katsina

Department of Accounting
Al-Qalam University, Katsina

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Published

2024-09-01

How to Cite

Usman, A. S. ., Gyar, D. A. ., & Ado, A. B. . (2024). BOARD CHARACTERISTICS AND AUDIT QUALITY OF LISTED CONSUMER GOODS FIRMS IN NIGERIA. Gusau Journal of Accounting and Finance, 5(1), 47-67. https://doi.org/10.57233/gujaf.v5i1.03

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