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Bingham University Journal of Accounting and Business

Editorial Team

Editorial Board

Name Title
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

Editorial Consultants

Name Title
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

Associate Editors

Name
Prof. Nuhu Gado
Prof. Benjamin Gugong
Prof. Helen Andow
Prof. Micheal Akpan
Prof. John Aiyedogbon

Submissions

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

Contacts

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)

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