IMPACT OF CORPORATR GOVERNANCE ON THE FINANCIAL REPORTING QUALITY IN THE NIGERIAN BANKING INDUSTRY

Muzzamil Rehman Research Scholar At Lovely Professional University Phagwara , Punjab India. Peth Kani Hama, Magam, Kashmir, India, Email:-muzzamilsir786@gmail.com

Abstract

Abstract: This study intends to find out the impact of corporate governance (with specific reference to audit committee characteristics) on the financial reporting quality in the Nigerian banking industry. The frequency of the meeting of the members within the audit committee does not affect the quality of financial reporting in the Nigerian banking industry. The study provides statistical evidence of significant positive relationship between audit committee financial expertise and financial reporting quality in the Nigerian banking industry.The composition of members within the audit committee affect the financial reporting quality in the Nigerian banking industry. The study found a negative insignificant relationship between audit committee independence and financial reporting quality in the Nigerian banking industry.

 

 

 

Keywords:

CG,DD-Model ,Descriptive Statistics, ADF etc

 

 

 


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References


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