BOARD INDEPENDENCE AND FINANCIAL REPORTING QUALITY OF LISTED OIL AND GAS COMPANIES IN NIGERIA MODERATED BY FIRM SIZE by Adamu Lawal Bello, J. Okpanachi, T. Nyor, Lateef Olumude Mustapha

“…Secondly, the firm size should be properly put into consideration in constituting the number of non-executive directors on the board of directors of listed oil and gas companies in Nigeria. …”
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IMPACT OF GENDER DIVERSITY ON TAX COMPLIANCE OF NON-FINANCIAL LISTED COMPANIES IN NIGERIA by Mathias Gboyega OGUNDEJI

“… This study examines the impact of gender diversity on tax compliance of non-financial listed companies in Nigeria. This study employs explanatory sequential design of mixed method to analyse and interpret the quantitative and qualitative data set. 68 out of 116 non-financial listed companies from 2004 to 2018 were selected as the final sample based on data availability while qualitative data was obtained through semi structured interviews on 17 corporate governance agents (Board of Directors; Key Executive Management; Partners of the big four audit companies; Academic Scholars; Regulators; Tax Consultants; and Shareholders). …”
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AUDIT COMMITTEE’S ATTRIBUTES AND QUALITY OF FINANCIAL REPORTING ON LISTED CONSUMER GOODS FIRMS IN NIGERIA by Idris Kayode MUHAMMED, Ganiyu ABDULYAKEEN, Kate Theophilus AJIDE, Kolapo Olufemi OYALEKE

“…The study concluded that the audit committee affects the quality of the financial statements of listed consumer goods companies in Nigeria. To maintain an effective oversight function and foster a positive environment for the legally required audit that promotes a reliable and unbiased perspective of the financial information, this study proposed that the governing board of executives guarantee the nomination of appropriate audit committee members who have adequate financial skills, including shareholders. …”
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