Speaker
Description
Abdullahi, M.
Kaduna State University, Nigeria
murtalaabdullahi70@gmail.com
Track: Sustainability and the Future
This study examines the moderating role of audit committee financial expertise on firm attributes and financial reporting quality of listed consumer goods firms in Nigeria for the period of 2013 to 2025. Firm attributes as the independent variable of the study is proxied by profitability, leverage and foreign diversification, while financial reporting quality as the dependent variable of the study is proxied by discretionary accruals. The population of the study consists of the 21 consumer goods firms listed in the Nigerian Exchange Group, while the sample size is 20 firms which was arrived at using filter sampling technique. The study collected secondary data from the annual reports and accounts of the selected firms which was analysed using multiple regression as technique of data analysis. The result shows a positive significant relationship between profitability, leverage, foreign diversification and financial reporting quality of listed consumer goods firms in Nigeria. The study recommends that the management of listed consumer goods firms in Nigeria should put more efforts and strategies to manage their leverage efficiently and effectively towards income generation to their companies for profitability improvement. Also, they should expand the size of their business operation in order to have more market penetration of their products and services to foreign market.