Audit Committee Attributes and Whistleblowing Policy
| المصدر: | مجلة جامعة كويه للعلوم الإنسانية والاجتماعية |
|---|---|
| الناشر: | جامعة كويه |
| المؤلف الرئيسي: | Bala, Hussaini (Author) |
| مؤلفين آخرين: | Abdulwahab, Anas I. (Co-Author) , Kwanbo, Mansur L. (Co-Author) , Khatoon, Ghousia (Co-Author) , Karaye, Abubakar B. (Co-Author) |
| المجلد/العدد: | مج5, ع1 |
| محكمة: | نعم |
| الدولة: |
العراق |
| التاريخ الميلادي: |
2022
|
| الصفحات: | 1 - 6 |
| ISSN: |
2522-3259 |
| رقم MD: | 1302391 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EduSearch, HumanIndex |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Audit Committee Attributes | Nigerian Banks | Nigerian Central Bank | Whistle-Blowing Policy
|
| رابط المحتوى: |
الناشر لهذه المادة لم يسمح بإتاحتها. |
| المستخلص: |
There is limited evidence about the association between audit committee (AC) characteristics and effective whistleblowing policy. In light of the above, this study explores the relationship between AC and the effective whistle-blowing policy in Nigerian Banks. The study uses a period of ten years (2009 to 2019). It employs a logistic regression technique in the analysis. Data for the study were found from the listed banks’ yearly reports. The results revealed that firms that have AC composed of independent directors, have more financial experts, and meet regularly are more likely to have an effective whistleblowing policy. Moreover, a larger AC is associated with a weak whistleblowing policy. Therefore, it is recommended that regulators such as the Security and Exchange Commission (SEC) and the Nigerian Central Bank (CBN) should ensure stringent compliance of their codes of corporate governance on AC composition as both of them recommend the existence of autonomous directors and financial experts in the AC. However, the findings and recommendations are only applicable to listed banks in Nigeria. For this reason, further research may be needed to be conducted on the AC attributes in other sectors like manufacturing firms. |
|---|---|
| ISSN: |
2522-3259 |
عناصر مشابهة
-
Audit Committee Attributes and Carbon-Related Disclosures: Evidence from Europe
بواسطة: أبو خالد، آسية محمد عبدالرزاق منشور: (2022) -
The Impact of Oil Revenues on Supporting and Diversifying Nigerian Exports: An Applied Study during the Period 2010-2018
بواسطة: الأمين، يوسف مناها محمد منشور: (2023) -
The Effect of Ownership Structure and Audit Committee on the Internal Audit Performance: Applied Study of Jordanian Commercial Banks Listed on Amman Stock Exchange
بواسطة: الكساسبة، معاذ عطاء عفنان منشور: (2019) -
The Effects of Audit Committee Characteristics on Audit Fees: Analysis Study for Jordanian Banks Listed on the Amman Stock Exchange
بواسطة: Ali, Rawan Abdallah منشور: (2023) -
Does the Effectiveness of the Audit Committee Impact the Relationship between the Quality of the External Audit and Earnings Management Practices?
بواسطة: الخطيب، يارا فايز منشور: (2023)
