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Suleiman Shatima
Department of Accounting, Sule Lamido University Kafin Hausa, Nigeria
Computer Science & IT Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Social Sciences

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Examining the relationship between audit committee share ownership and firm value: evidence from listed consumer goods firms in Nigeria Suleiman Shatima; Kabiru Shuaibu
Indonesian Journal of Community Services Vol. 5 No. 1 (2026): May
Publisher : CV. Literasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47540/ijcs.v5i1.2791

Abstract

This study examines the impact of audit committee share ownership on the firm value of listed consumer goods companies on the Nigerian Exchange Group (NGX). An explanatory research design was used, and the population of the study comprised all the consumer goods companies listed on the Nigerian Exchange Group for the years 2013-2022. Data for the study was obtained from the annual reports and accounts of all listed consumer goods companies for the period. The multiple regression analysis technique was used in analyzing the data. The findings reveal Audit committee share ownership has a significant positive impact on the firm value (TBQ). The study recommends that consumer goods companies should increase audit committee members' Share ownership to align their interests with the company's, promoting overall interest and enhancing firm value.
Co-Authors Kabiru Shuaibu