Aug 2026· IIARD INTERNATIONAL JOURNAL OF BANKING AND FINANCE RESEARCH· pp. 50· 0 citations
Abstract
This study examines the effect of board characteristics on audit quality in listed Deposit Money
Banks (DMBs) in Nigeria, utilizing a longitudinal research design, data was collected from the
annual reports of 14 selected DMBs for the period 2014 to 2023. The study employed logistic
regression as a technique of analysis. Findings indicate that both board size and board financial
expertise have significant positive effects on audit quality, In contrast, independent directors and
female directors exhibited insignificant effects on audit quality. The study recommends increasing
board size and financial expertise while also encouraging greater engagement and empowerment
of independent and female directors to improve audit quality in the Nigerian banking sector.
Additionally, regulatory bodies are urged to implement policies that support these governance
enhancements.
This study investigated the effect of board attributes on corporate tax effectiveness of listed
commercial banks in Nigeria over the period 2015–2024. Secondary data were obtained from the
annual reports of thirteen listed commercial banks and analyzed using the Arellano–Bond dynamic
panel Generalized Method of Moments...
Ezekiel Martins· International Journal of Eco...· 0 citations
This study investigates the effect of corporate governance practices on the return on assets (ROA) of listed deposit money banks in Nigeria. Using an ex post facto design, secondary data were drawn from the audited annual reports of 12 banks between 2020 and 2024. Panel regression analysis revealed that audit committee...
Omosebi Tolulope Ruth, Sokefun Wuraola, Wabeke Obinna Israel et al.· International Journal of Lat...· 0 citations
This study explores the effect of risk management committee attributes on the performance of
listed deposit money banks in Africa. An ex-post facto research design was employed,
drawing on secondary data from selected banks in Nigeria, Kenya, and Zimbabwe that
consistently reported financial statements from 2015 to...
Abigail Chimeze Ekezie· INTERNATIONAL JOURNAL OF SOC...· 0 citations
The study looked at how organizational control influenced the determinants of audits effectiveness
in Nigerian registered reserve cash institutions, as well as the effect of audits qualities on fiscal
performances. The ex post facto study approach was used in this investigation. All 13 LDMBs
listed on the Nigerian Stoc...
Ahmed Rufai· IIARD INTERNATIONAL JOURNAL...· 0 citations
The credibility of financial reporting cannot be overemphasised, in order to sustain investor confidence and improve value creation among financial institutions especially banking sector. This study examined the audit quality and value creation of listed Deposit Money Banks (DMBs) in Nigeria. The study assessed whether...
Olojede Samson Olusola Fca, A. Kunle· International journal of res...· 0 citations
The study examined the effect of corporate governance on the profitability of Listed Deposit money banks in Nigeria. The specific objectives is to examine the effect of Board Size, Board meeting, Audit committee size and Board gender diversity on the profitability of listed deposit money banks in Nigeria. The ex-post-f...
Obi Ifeoma Livina, Ofili Mattias, S. Jibrin et al.· Educational Administration:...· 0 citations
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