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| Main Authors: | , , , |
|---|---|
| Format: | Recurso digital |
| Language: | English |
| Published: |
Zenodo
2025
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| Online Access: | https://doi.org/10.5281/zenodo.17091996 |
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Table of Contents:
- <p>This study investigates the effect of audit quality on the financial performance of listed agricultural firms in Nigeria for the<br>period 2003-2022. An ex-post facto research design is employed. Four of the five (5) agricultural firms listed on the Nigerian<br>Stock Exchange as of December 31, 2022 were used. Audit quality is proxied by audit committee size, Audit independence,<br>audit committee activities, audit fee, external audit quality, and audit committee gender diversity, while financial performance<br>was measured by return on asset. Findings reveal a significant positive relationship between audit committee size (β = 0.0750)<br>and financial performance, measured by return on assets (ROA). Audit committee independence also showed a positive<br>association (β = 0.0518), while audit committee activity exerted a negative but insignificant effect (β = –0.0085). Furthermore,<br>external audit quality was found to have a negative and significant impact (β = –0.0969), whereas audit fees exhibited a positive<br>but insignificant relationship (β = 0.00061). Additionally, audit committee female diversity demonstrated a negative and<br>significant influence on financial performance (β = –0.1104). The study therefore recommends that listed agricultural firms<br>in Nigeria should ensure adequate audit committee representation. Firms should also review audit fees where necessary to<br>support higher audit quality</p>