Board Configuration and Financial Report Credibility: Evidence from Nigeria's Quoted Manufacturing Firms.
Year: 2025
Type: article
Abstract: This study investigates the relationship between Board Configuration and financial Report Credibility Manufacturing firms. Using paneldata from 2016 to 2020, the study examines how board structure, board composition, audit committee size, and CEO duality affect financial report credibility. Results from regression analyses indicate that both board structure and audit committee size have significant positive impacts on financial report credibility, while CEO duality exhibits a negative but non-significant relationship. These findings support agency theory and underscore the importance of governance structures in enhancing transparency and reporting integrity. The study provides critical insights for policymakers and corporate boards seeking to improve governance practices in emerging markets.
Authors: Baanu O. B., Ajayi A. S., Adisa A. M., Adeniyi. A. O.
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: green
OpenAlex ID: W7083623482
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