What question did this study set out to answer?

To examine how the characteristics of audit committees affect the level of non-performing loans in Nigerian deposit banks.

May 17, 20260 citationsOpen Access

Impact Of Audit Committee Attributes On Non-Performing Loans In Nigerian Banks

The Impact of Audit Committee Attributes on Non-Performing Loans in Nigerian Deposit Money Banks

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Empirical study demonstrates how audit committee characteristics influence non-performing loans in banks, suggesting implications for governance.

To examine how the characteristics of audit committees affect the level of non-performing loans in Nigerian deposit banks.
Utilized secondary data from financial statements of 15 banks listed on the Nigerian Stock Exchange.
Employed an Ex-post factor research design, using multiple regression analysis with panel data regression techniques.
Conducted a Hausman test to determine the suitability of the regression model.
The inclusion of financial expertise in audit committees was associated with a reduction in non-performing loans.
A negative but insignificant relationship was found between the frequency of audit committee meetings and non-performing loans.
Audit committee independence showed a positive relationship with non-performing loans.

Afolabi Temiloluwa Grace Ogunleye (2026) studied this question.

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May 17, 20260 citationsOpen Access

The Impact of Audit Committee Attributes on Non-Performing Loans in Nigerian Deposit Money Banks

View Full Paper

Ask AI

Bookmark

Authors

Empirical study demonstrates how audit committee characteristics influence non-performing loans in banks, suggesting implications for governance.

To examine how the characteristics of audit committees affect the level of non-performing loans in Nigerian deposit banks.
Utilized secondary data from financial statements of 15 banks listed on the Nigerian Stock Exchange.
Employed an Ex-post factor research design, using multiple regression analysis with panel data regression techniques.
Conducted a Hausman test to determine the suitability of the regression model.
The inclusion of financial expertise in audit committees was associated with a reduction in non-performing loans.
A negative but insignificant relationship was found between the frequency of audit committee meetings and non-performing loans.
Audit committee independence showed a positive relationship with non-performing loans.

Afolabi Temiloluwa Grace Ogunleye (2026) studied this question.

View Full Paper

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