ANALYSIS OF AUDIT QUALITY OF DEPOSIT MONEY BANK IN NIGERIA: DOES AUDIT COMMITTEE CHARACTERISTICS MATTER.
Abstract
This study examines the impact of audit committee characteristics on audit quality in deposit money banks in Nigeria. The study uses a quantitative approach, analyzing data from 15 deposit money banks in Nigeria from 2015 to 2019. The results show that audit committee independence, audit committee financial expertise, and audit committee size have a significant positive impact on audit quality. However, audit committee meetings have no significant impact on audit quality. The study recommends that deposit money banks in Nigeria should ensure that their audit committees are independent, have financial expertise, and are of optimal size to enhance audit quality.
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