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September 29, 2025FUDMA Journal of Accounting and Finance Research [FUJAFR]Open Access

Board Attributes and Audit Quality of Quoted Financial Firms in Nigeria

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Authors

SASani Rufai AbdullahiMEMoses ElaigwuIAIbrahim Aliyu

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Overview

This analysis reveals how board size and attributes influence audit quality in financial firms, suggesting improvements are needed.

Key Points

  • Board size has a significant positive effect on audit quality in the financial sector.
  • Engagement with Big Four audit firms indicates higher audit quality among larger boards.
  • Board independence and female directors do not significantly impact audit quality, highlighting areas for improvement.
  • The study uses binary logistic regression to evaluate relationships between board attributes and audit quality.

Cite This Study

Abdullahi et al. (2025) studied this question.

synapsesocial.com/papers/68da58dcc1728099cfd11348https://doi.org/10.33003/fujafr-2025.v3i3.196.101-114
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