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September 10, 2025Gusau Journal of Accounting and Finance0 citationsOpen Access

Impact of Risk Management Committees on Financial Performance in Nigerian Banks

The Effect of Risk Management Committee on the Financial Performance of Listed Deposit Money Banks in Nigeria

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Authors

BOBlessing Unekuojo OgucheLMLuka MailafiaAAAbdulqaher Mohammed Ahmed

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Overview

Analysis reveals significant influence of ISO 27001 and COSO frameworks on financial performance of deposit money banks.

Key Points

  • ISO 27001 framework positively impacts financial performance, specifically return on assets, in Nigerian banks.
  • The COSO framework is established as a significant determinant of financial performance among listed deposit money banks.
  • Data from the audited reports of 14 listed deposit money banks from 2016 to 2022 was analyzed.
  • The Generalized Least Square regression technique was employed to assess the effects of various risk management factors.

Cite This Study

Oguche et al. (2025) studied this question.

synapsesocial.com/papers/68c1bb7854b1d3bfb60edbbchttps://doi.org/10.57233/gujaf.v6i2.03
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