Audit Committee Attributes and Quality of Audit in Nigerian Listed Manufacturing Companies

Abstract

This study explored how audit committee attributes influence the quality of audit in Nigerian listed manufacturing companies. It focused on the effects of committee independence, financial expertise, meeting frequency, and size. Using a descriptive research design, the study analyzed secondary data from 2014 to 2023, sourced from company reports and websites. Panel data techniques, using pooled OLS, fixed effects, and random effects models, were used for analysis. The results showed that audit committee independence and size had a significant positive impact on audit quality, while financial expertise and meeting frequency had a positive but insignificant effect. The study recommends that companies should enhance committee members' financial knowledge through training to improve audit oversight.