AUDIT COMMITTEE ATTRIBUTES AND FIRM PERFORMANCE: THE MODERATING ROLE OF AUDIT COMMITTEE EXPERTISE
Keywords:
Audit committee Expertise, Companies and Allied Matters Act, Young Women on the Audit committee., Nigerian Code of Corporate Governance, Expertise of women on audit committeeAbstract
This study extends previous studies by examining the role of young women and the financial expertise of female gender on the audit committee. The sample size consists of 95 firms listed on Nigerian Exchange Group from year 2013 to 2022. The period from 2013 to 2022 was a period of renewed effort by regulators to reposition the corporate governance mechanism in Nigeria. The findings of our study show that young women within the age of 40 years below, financial expertise of female gender serving on the audit committee and audit committee expertise promote firm performance. In addition, audit committee size and meeting promote earnings per share as a measure of firm performance. The interaction of audit committee expertise with young women and financial expertise of female gender moderates the two measurements of firm performance. Our findings show that audit committee expertise moderates relationship between audit committee attributes and firm performance.
