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Effects of Audit Committee Diversity on Financial Reporting Quality among Listed Consumer Goods Companies in Nigeria

Author

Listed:
  • Johnson Kolawole Olowookere

    (Osun State University)

  • Olabode Michael Oyewole

    (Osun State University)

  • Wasiu Adebayo Lamidi

    (Osun State University)

Abstract

This study examined the effect of audit committee gender diversity on financial reporting quality. The population of the study comprises of all twenty (20) consumer goods companies listed on the Nigerian Stock Exchange from 2009 to 2019. The study used a purposive sampling technique to select all thirteen (13) consumer goods companies having all required data for the study and consequently published annual reports. The study conducted diagnostic tests such as heteroskedasticity and multicollinearity, after which regression analysis was done with the aid of STATA 15 to examine the effect of audit committee gender diversity on financial reporting quality. The results revealed that having a diverse member in audit committee increases financial reporting quality. Consequently, the findings suggest that the makeup of audit committees be managed to ensure gender diversity to ensure effective oversight functions.

Suggested Citation

  • Johnson Kolawole Olowookere & Olabode Michael Oyewole & Wasiu Adebayo Lamidi, 2021. "Effects of Audit Committee Diversity on Financial Reporting Quality among Listed Consumer Goods Companies in Nigeria," The Journal of Accounting and Management, Danubius University of Galati, issue 3(11), pages 111-120, December.
    • Handle: RePEc:dug:jaccma:y:2021:i:3:p:111-120
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