Keyword : Audit Committee, Shareholding, Audit Quality Industrial Goods Firms
Author(s) : Alkasim, Aminu, Agbi, SE, Ahmed, MN
Abstract :
The study examined the effect of audit committee block-shareholding on audit quality of listed industrial goods firms in Nigeria, using panel data. The population of the study is the twenty two (22) listed industrial goods firms in Nigeria from January 1st 2008 to 31st December 2018. The sample companies is nine (9), after filtering thirteen (13) companies as a result of delisting from the capital markets. Others were filtered out because the companies were not having sufficient data set for the period under review. Data for the study were obtained from audited financial reports and accounts of the sampled industrial goods companies for ten years period of the study. Binary logistic regression was used to analyze the data using STATA 14.0. The study shows that audit committee block-shareholding has a positive significant effect on the audit quality of listed industrial goods firms in Nigeria. The study recommends that, regulatory authorities like Securities and Exchange Commission (SEC) and Nigerian Stock Exchange (NSE) should encourage the industrial goods companies to have constituted audit committee with majority of block-shareholders and one among them to chair the committee.
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