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Monitoring Mechanisms, Gender, and Information System Structure in Nigerian Non-Financial Listed Companies

Author

Listed:
  • Oluyemisi Arowolo
  • Ayoib Che-Ahmad

Abstract

Monitoring mechanisms are tools for companies to protect the interests of the shareholders, most especially, the minority shareholders from the deviant behaviour of the management and board members. This study examines the relationship between monitoring mechanisms (directorship, internal and external auditing), gender and information system structure in Nigerian non-financial listed companies. The empirical tests for the study are by quantitative analysis approach with data from annual reports and questionnaires (for information system structure and internal auditing not obtainable from annual reports). The findings reveal that both gender and information system structure significantly relates to monitoring mechanisms (directorship, internal auditing and external auditing). This empirical study adds to the literature on the antecedents of organizational attributes in respect of gender and information system structure as related to monitoring mechanisms, particularly in Sub-Saharan African. Likewise, the findings suggest policy implication for the board of directors regarding appropriate board composition and structuring of the information system of a company to mitigate agency problems.

Suggested Citation

  • Oluyemisi Arowolo & Ayoib Che-Ahmad, 2016. "Monitoring Mechanisms, Gender, and Information System Structure in Nigerian Non-Financial Listed Companies," International Journal of Business and Management, Canadian Center of Science and Education, vol. 11(5), pages 129-129, April.
    • Handle: RePEc:ibn:ijbmjn:v:11:y:2016:i:5:p:129
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    References listed on IDEAS

    as
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    JEL classification:

    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
    • Z0 - Other Special Topics - - General

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