Name | Title |
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Dr. Lambe Isaac | Editor In Chief |
Dr Christy Zwingina | Member |
Assoc. Prof. Orbunde Bemshima | Member |
Assoc. Prof. Jonah Arumona | Member |
Assoc. Prof. Solomon Aza | Member |
Assoc. Prof. Jacob Ame | Member |
Dr Oyewobi Ifeoluwapo | Member |
Dr Daniel Emmanuel | Member |
Caleb Yashim | Member |
Joan Akadi | Member |
Barr. Onivehu Beida | Member |
Name | Title |
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Prof. W. B. Qurix | VC – Bingham University |
Prof. Dul Johnson | DVC – Bingham University |
Prof. Istifanus Zabadi | |
Prof. Ene Chukwuemeka | |
Prof. S. B. A. Tende | |
Prof. Adebayo Paul Adejola |
Name |
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Prof. Nuhu Gado |
Prof. Benjamin Gugong |
Prof. Helen Andow |
Prof. Micheal Akpan |
Prof. John Aiyedogbon |
Bingham International Journal of Accounting Business and Entrepreneurship . All contributors of articles, book reviews and research notes etc. intend for consideration for publication should be in English and should be submitted in soft copies.
This study assessed the effect of audit committee attributes on the financial performance of industrial goods firms in Nigeria. Ordinary Least Squares (OLS) multiple regression technique of data analysis was used in the sample of 13 firms for a period of 5 years (2017-2021), using secondary data. The study found a significant positive relationship between financial performance (ROA) and the attributes of the audit committee. That is, the attributes of the audit committee of the industrial goods firms (especially, meetings and financial expertise) have significantly improved the financial performance of the firms during the period of the study. The study also found that the size of the audit committee have not significantly influence the financial performance of the firms. The study recommends that the regulators should encourage the independence and the inclusion of the financial experts in the audit committees of the industrial goods firms in Nigeria. Moreover, the members of the audit committee and the board of directors of the firms should increase efforts towards improving those operational aspects that could maximize profitability
All correspondence, enquiries, contributions and research notes should be submitted to:
The Editor;
Bingham International Journal of Accounting and Finance (BIJAF)
Department of Accounting,
Faculty of Administration,
Bingham University,
Karu, Nassarawa State, Nigeria.
Subscription Rates;
Nigeria (Exclusive of postage)
Outside Nigeria - (Exclusive of postage)