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International Journal of Academic Research in Business and Social Sciences

Open Access Journal

ISSN: 2222-6990

Effect of Audit Committee Attributes on Value of Listed Deposit Money Banks in Nigeria

Adamu Ahmed, Ibrahim Ahmed

http://dx.doi.org/10.6007/IJARBSS/v12-i5/13214

Open access

The aim of this study is to conceptualize the effect of audit committee attributes on value of listed DMBs in Nigeria. Issues with regards to value of DMBs in Nigeria remain unsolved. DMBs have multiplier effects on growth and development of any economy as such value of this sector need to be protected. However, Audit committee attributes have vital role to play towards improving value of listed DMBs base on functions it performs in overseeing the company’s financial system, disclosure, audit process, reviews various decisions and tasks performed by the management as well as operates in the shareholders’ interest based on objectivity with the aim of reducing agency conflicts, business failure, accounting scandals, fraud and other financial irregularities. The target population of this study comprises all listed DMBs on Nigeria stock exchange (NSE) and census sampling technique will be employ. Previous studies were found to be contradicting one another, pertaining effect of AC attributes on value, while studies in Nigeria were limited and inaccessible. Thus this study conceptualized the effect of audit committee attributes namely: AC size, Independent, financial expertise, gender diversity, meetings, meeting attendance, tenure, busy and share ownership on value of DMBs

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In-Text Citation: (Ahmed & Ahmed, 2022)
To Cite this Article: Ahmed, A., & Ahmed, I. (2022). Effect of Audit Committee Attributes on Value of Listed Deposit Money Banks in Nigeria. International Journal of Academic Research in Business and Social Sciences, 12(5), 1161 – 1173.