Corporate Governance and Audit Quality in Nigerian Banks (PDF)


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The book examined the nature of the impact that internal corporate governance characteristics, consisting of the board and bank sizes, proportion of non-executive directors on the board and the share ownership of the executive and non-executive directors, have on the audit quality of Nigerian banks. It acquaints the reader of the effort of the board of directors of the banks to provide good audit quality at high cost which invariably exposed the board and the auditors to the risk of economic bonding and threat to the bank auditors’ independence including the audit quality of the bank. This book also shows that the engagement of bank specialist auditors by the non-executive directors to provide good audit quality failed to favourably impact on the audit quality of Nigerian banks.

Book data






Publication Date

February 2020

Author information

Prof. Augustine Ehijeagbon Akhidime, is a Nigerian who lectures at Benson Idahosa University, Benin-City, Nigeria. His areas of research interest cover, Financial Statement Audit/Fraud investigation, Audit Quality and Public financial Management and Control. He also is a licensed/statutory external auditor, and tax practitioner and offers consultancy services on Academic/Industrial Research linkage capacity building for Universities, Governments and Business entities.