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Mr. Harisu Kasimu

Ahmadu Bello University, Zaria

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Research Article Vol. 13, Issue 1

EFFECT OF BOARD AND AUDIT COMMITTEE CHARACTERISTICS ON FRAUDULENT FINANCIAL REPORTING OF LISTED NON – FINANCIAL FIRMS IN NIGERIA

Harisu Kasimu*, Isah Shittu, Ibrahim Yusuf

Persistent concerns over fraudulent financial reporting (FFR) among listed firms in Nigeria raise questions about the effectiveness of board and audit committee oversight. This study emirically examines the effects of board and audit committee characteristics on FFR among listed non-financial firms in Nigeria from 2020 to 2024. Specifically, it inv...

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