Publisher: Centre For Social Science Research, Enugu

Corporate Governance and Audit Committee In Nigeria

James Ugochukwu Okolie, Ph.d
KEYWORDS: Corporate Governance, Audit Committee, Transparency, Accountability, Independence

ABSTRACT:

The purpose of this research is to evaluate whether corporate governance principles affect audit committee functions by ensuring that financial statements reflect the true financial position of companies. Data were analysed using correlation analysis. Spearman's correlation was calculated between the average scores on corporate governance variables and audit committee variables. The computations were done using SPSS statistical software. The study shows that corporate governance principles affect audit committee functions by ensuring that financial statements reflect the true financial position of companies. It is suggested that companies should be good corporate citizens\and that members of the audit committee should possess requisite accounting knowledge to, be able to effectively scrutinize the financial statements or query accounting practices of preparers of those financial statements. 



Download
View Online
302
views
0
downloads
Subject
Discipline
Publication Year
Place Of Publication
Contributors