期刊名称：International Journal of Academic Research in Business and Social Sciences
电子版ISSN：2222-6990
出版年度：2022
卷号：12
期号：5
页码：1161-1173
DOI：10.6007/IJARBSS/v12-i5/13214
语种：English
出版社：Human Resource Management Academic Research Society
摘要：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.
