Audit Committee Attributes and Audit Quality of Listed Consumer Goods Companies in Nigeria
This study examines the effect of audit committee attributes on audit quality among listed consumer goods firms in Nigeria. Using a longitudinal panel methodology and a purposive sample technique, it examines 17 out of 21 listed enterprises from 2013 to 2024, a span of eleven years. A final sample of seventeen companies was produced by selecting firms according to specified criteria, most notably the availability of full annual reports. We used logistic regression to examine data collected from business websites and the Nigerian Exchange Group. The result revealed audit committee size has a negative and statistically significant effect on audit quality. Conversely. However, audit committee independence, audit committee meetings, and audit committee financial expertise do not exert statistically significant effects on audit quality. The study concludes that audit committee size and firm liquidity are critical drivers of audit quality within the sector. It is recommended that regulatory bodies and corporate boards optimize audit committee size to avoid the inefficiencies associated with larger groups. Keywords: Big-4 audit firms, audit committee size, audit quality, audit committee independence, financial expertise, meeting frequency.
Keywords: : Big-4 Audit Firms, Audit Committee Size, Audit Quality, Audit Committee Independence, Financial Expertise, Meeting Frequency.
Citation: Abbas, S., Abu, S.O. & Adamu, I.A. (2026). Audit Committee Attributes and Audit Quality of Listed Consumer Goods Companies in Nigeria. International Journal of Innovative Research in Accounting and Sustainability, 11(2), 100-115.