Accounting Profession Journal (APAJI)
Vol. 4 No. 2 (2022): Accounting Profession Journal (APAJI)

THE ROLE OF AUDIT COMMITTEE EFFECTIVENESS IN ENHANCING TIMELINESS OF CORPORATE FINANCIAL REPORTING IN THE NIGERIAN INSURANCE INDUSTRY

Alabi, Abdulkadri (Unknown)
Sanni, Mubaraq (Unknown)
Abdulrasaq, Mustapha (Unknown)

Article Info

Publish Date
31 Jul 2022

Abstract

This study investigated the impact of audit committee effectiveness on financial reporting timeliness in the Nigerian insurance industry. The study employed secondary data for the years 2012 - 2020. Hypotheses were tested using the Ordinary Least Square (OLS) method. The results revealed a significant relationship between timely financial reporting and audit committee size, expertise, and diligence. There was a negative but insignificant association between audit committee independence and financial reporting. The study concluded and recommended that audit committee effectiveness affects financial reporting timeliness in the insurance industry and that firms should increase the size and meeting frequency of the committee.

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Journal Info
Accounting Profession Journal (APAJI)
Website

Abbrev

apaji

Publisher

Universitas Kristen Indonesia Paulus

Subject

Economics, Econometrics & Finance

Description

Accounting Profession Journal (APAJI) aims as a medium of exchange of information and scientific works among the teaching staff, alumni, students, practitioners and observers of science in accounting and business. APAJI is that it recognises that informational problems are pervasive in financial ...