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Abstract
This study examined the impact of audit committee characteristics on financial reporting quality in selected telecommunication companies in Nigeria. The research focused on the influence of managerial ownership, board size, board independence, and CEO duality on firm productivity, which served as a proxy for financial reporting quality. Secondary data were obtained from the annual reports of the selected companies, and the analysis was
carried out using multiple linear regression techniques with the aid of EViews 13 software. The findings revealed that audit committee characteristics, including managerial ownership, board size, board independence, and CEO duality, did not have a significant effect on the financial reporting quality of telecommunication companies in Nigeria. The results suggest that, although these governance mechanisms are in place, they may not be
effectively implemented to promote accountability, transparency, or enhanced financial reporting standards within the sector. The study concluded that audit committee characteristics, as currently practiced in the Nigerian telecommunication industry, have limited impact on firm productivity and
overall financial reporting quality. It therefore recommends strengthening board independence, maintaining an optimal board size, discouraging CEO duality, and enhancing regulatory oversight and compliance through agencies such as the Nigerian Communication Commission (NCC) and the Corporate Affairs Commission (CAC) to foster improved governance practices and reporting integrity.
carried out using multiple linear regression techniques with the aid of EViews 13 software. The findings revealed that audit committee characteristics, including managerial ownership, board size, board independence, and CEO duality, did not have a significant effect on the financial reporting quality of telecommunication companies in Nigeria. The results suggest that, although these governance mechanisms are in place, they may not be
effectively implemented to promote accountability, transparency, or enhanced financial reporting standards within the sector. The study concluded that audit committee characteristics, as currently practiced in the Nigerian telecommunication industry, have limited impact on firm productivity and
overall financial reporting quality. It therefore recommends strengthening board independence, maintaining an optimal board size, discouraging CEO duality, and enhancing regulatory oversight and compliance through agencies such as the Nigerian Communication Commission (NCC) and the Corporate Affairs Commission (CAC) to foster improved governance practices and reporting integrity.
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