AUDIT COMMITTEE CHARACTERISTICS AND FINANCIAL PERFORMANCE OF LISTED DEPOSIT MONEY BANKS IN NIGERIA

Authors

  • MUSA, Aliyu Bakari Department of Accounting, Taraba State University, Jalingo
  • MOHAMMED, Maryam Isyaku PhD Department of Accounting, Modibbo Adamu University, Yola, Adamawa State
  • ABUBAKAR, Umar Bako Department of Accounting, Taraba State University, Jalingo
  • BALA, Ibro Sule PhD student, Department of Accounting, Taraba State University, Jalingo

Keywords:

Corporate governance, Audit committee, Financial performance

Abstract

This study assessed the effect of audit committee characteristic on the financial performance of listed deposit money banks in Nigeria, longitudinal research design was adopted, and ordinary least square(OLS) multiple regression technique of data analysis was used in analyse14 banks for the period of 10 years from 2014 to 2023 using panel data from secondary sources. The study found that financial expertise
and independence of audit committee characteristic have significantly improved the financial performance of the listed banks in Nigeria during the period of study. The study also found that the size of the audit committee has not significantly influence on the financial performance of the banks. The study recommends that regulators should encourage the inclusion of financial experts as well independence of the audit committee, and the board of directors of the banks should put more efforts to improve those operational aspects that could maximize profit.

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Published

2025-06-22

How to Cite

MUSA, A. B., MOHAMMED, M. I., ABUBAKAR, U. B., & BALA, I. S. (2025). AUDIT COMMITTEE CHARACTERISTICS AND FINANCIAL PERFORMANCE OF LISTED DEPOSIT MONEY BANKS IN NIGERIA. TSU-International Journal of Accounting and Finance, 4(2). Retrieved from https://tsuijafc.k-publisher.com/index.php/tsuijaf/article/view/148

Issue

Vol. 4 No. 2 (2025): June 2025

Section

Articles

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