Abstract
This study examined the effect of audit committee size on the financial performance of insurance companies in Nigeria between the year 2004 and 2015. The study used secondary data obtained from the annual report, National Insurance Commission Facts Books and Nigeria Stock Exchange Facts Books of fifteen selected insurance companies listed on the Nigeria stock exchange. The collected data were analyzed using descriptive statistics and regression analysis. The result revealed a significant negative correlation between audit committee and financial performance. The study recommended that the regulatory authorities focus more on other appropriate measure like competence (financial expert in committee) and independence of the committee that will ensure check and balance framework in the audit exercise and hence positive performance. Keywords : Audit Committee, Financial Performance, Insurance companies, Nigeria DOI : 10.7176/RJFA/10-14-02 Publication date :July 31 st 2019
Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
