Audit Committee Characteristics and Financial Performance: A study of Listed Non-Financial Companies in Nigeria

This study examines the impact of audit committee characteristics (AC) on financial performance listed non-financial companies in Nigeria from 2013-2020. A sample seventy-six (76) as was drawn population one hundred and thirteen (113) companies. Audited annual reports accounts were used for data extraction. The analysis done using descriptive statistics multiple regressions. Explanatory research designed adopted to find out AC performance. Variables include proxy by ACIND, ACS ACM proxies independent variable performances’ accounting market based measures EPS Tobin’s Q dependent variable. Robustness tests such multicollonearity test, heteroscedasticity normality test hausman specification conducted validate results. revealed that there is negative significant relationship ACIND EPS, TQ has a with positively while lastly, reported positive but not Non-financial during period. Based findings study, recommends management should ensure be made more effective ensuring members are up non-executive directors size optimal lastly meetings tailored towards relevant issues enhance firm.