Board of Directors’ Education and Audit Quality in Nigeria

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Ishaq Ahmed Mohammed
Abdullahi Bello


This paper seeks to empirically investigate the board of director’s education and its impact on the firm’s financial reporting quality of listed financial institutions in Nigeria. The data used was from 2012-2014. A static panel data analysis of the sampled entities was carried out employing a fixed effect regressions model to test the hypothesis of the study. The finding reveals that board independence, audit committee diligent and audit fees have a positive and significant relationship between financial reporting qualities of the listed entities. The study also indicates that the board of director’s educational background though not significant but can potentially improve the quality of the financial report. The study recommends the establishment of effective laws that would enhance financial reporting quality and increase better stock performance, restore investors’ confidence and attract prospective investors, thereby yielding more dividend for equity holders.

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How to Cite
Mohammed, I., & Bello, A. (2020). Board of Directors’ Education and Audit Quality in Nigeria. Gombe Technical Education Journal, 12(1), 56-62. Retrieved from