THE EFFECT OF AUDIT COMMITTEE TRAITS ON THE PERFORMANCE OF MANUFACTURING FIRMS IN NIGERIA
Abstract
The study examined the effect of audit committee characteristics on the performance of manufacturing firms in Nigeria. Specifically, the study investigated the effect of audit committee size, independence, meetings, and expertise on firm performance. The study adopted an ex-post facto research design and used secondary data sourced from the Central Bank of Nigeria Statistical Bulletin (2011–2020). Multiple regression analysis was employed to test the hypotheses. The results showed that audit committee independence and size have significant positive effects on firm performance, while audit committee meetings have a negative but insignificant effect, and audit committee expertise has a negative but significant effect. The study concludes that certain audit committee traits significantly influence the financial performance of manufacturing firms in Nigeria.
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