AUDIT COMMITTEE QUOTED CONGLOMERATE

The study was designed to investigate the relationship between audit committeecharacteristics and financial reporting quality of listed conglomerate companiesinNigeria. Five objectives guided the study. The population comprised of sixlistedconglomerate companies on the floor of Nigeria stock exchange. The entire populationof six (6) listed conglomerate firms were selected as the sample size of thestudy.Secondary Data was collected from annual reports and accounts of thelistedconglomerate companies. The statistical tool used in the study was adescriptivestatistic, correlation analysis and Panel Least Square Regression with the aidof SPSS20. The study found that; audit committee meetings have a significant ef ect onthefinancial reporting quality of listed conglomerate companies, while audit committeeindependence has no significant ef ect. Audit committee financial expertisewasalsofound to have a significant impact on the financial reporting qualityof listedconglomerate companies. The study recommends the study recommendsthat;management of conglomerate companies should strive to maintain or increasethefrequency of audit committee meetings. The study found that frequent meetingshaveasignificant positive impact on the financial reporting quality of listed conglomeratecompanies. This will provide audit committee members with more opportunitiestoscrutinize financial reports and improve their quality