Advanced International Journal for Research

E-ISSN: 3048-7641   •   Impact Factor: 9.11

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Audit Committee Busyness and Financial Reporting Quality: Evidence from Nigerian Deposit Money Banks

Author(s) Dr. Eghosa Godwin Inneh, Dr. Olubode Olusegun Oladele, Prof. Olufisayo Olayinka Akinlo, Mrs Busola Damilola Fasanu
Country Nigeria
Abstract Organisations are expected to establish robust audit committees to enhance financial controls and improve reporting quality, especially following global accounting scandals and financial crises. However, external stakeholders still raise concerns regarding the effectiveness of the audit committees, as members often take on multiple roles. Extant literature indicates that limited studies have examined the effect of audit committee busyness on financial reporting quality. Hence, the study fills the gap in the literature by exploring the impact of audit committee busyness on financial reporting quality by analysing the audited financial reports of 12 Deposit Money Banks over 13 years (2011-2023), resulting in a total of 156 firm-year observations. Our study utilises ordinary Least Squares (OLS), Fixed Effect (FE), and Random Effect (RE); the results indicated that while audit committee busyness has a negative impact on financial reporting quality, this effect is statistically insignificant. These findings are consistent with the Job Demand-Control Theory, which suggests that serving on multiple committees may lead to fatigue and, consequently, a decline in reporting quality. Our study recommends that audit committee members be limited in their participation on other committees to enhance audit quality.
Keywords Audit committee, corporate governance effectiveness, Job demand control theory, fixed effect method, Nigeria.
Field Sociology > Banking / Finance
Published In Volume 7, Issue 2, March-April 2026
Published On 2026-03-12
DOI https://doi.org/10.63363/aijfr.2026.v07i02.3590
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