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Article
Publication date: 16 February 2024

Umar Habibu Umar, Jamilu Sani Shawai, Anthony Kolade Adesugba and Abubakar Isa Jibril

This study aims to evaluate how audit committee (AC) characteristics affect the performance of banks in Africa.

Abstract

Purpose

This study aims to evaluate how audit committee (AC) characteristics affect the performance of banks in Africa.

Design/methodology/approach

The authors manually generated unbalanced panel data from 78 commercial banks operating in twelve (12) countries whose annual reports were published on the website of African Financials between 2010 and 2020.

Findings

The results indicate that AC size has an insignificant positive association with bank performance (return on equity and Tobin’s Q). AC independence has a significant positive association with bank performance. However, AC gender diversity has a significant negative association with bank performance. Besides, AC financial expertise has a significant positive and negative association with return on equity and Tobin’s Q, respectively.

Research limitations/implications

The study considered only 78 banks that operate in twelve (12) African countries. Besides, the authors consider only four (4) AC attributes.

Practical implications

The findings suggest the need to maintain a smaller AC, appoint more independent members to AC, reduce the number of women appointed to AC and ensure most AC members have financial expertise. These measures could improve bank performance in Africa.

Originality/value

Unlike previous African studies that are mostly restricted to a country level, the study examined how AC attributes influence the performance of banks that operate in Africa.

Details

Corporate Governance: The International Journal of Business in Society, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1472-0701

Keywords

Book part
Publication date: 14 December 2023

Oluwadamisi Toluwalase Tayo-Ladega and Joseph Olanrewaju Ilugbami

Northwest Nigeria is mostly populated by the Hausa and Fulani ethnic groups. Social inclusions and gender equality are listed among the fundamental rights. They are essential for…

Abstract

Northwest Nigeria is mostly populated by the Hausa and Fulani ethnic groups. Social inclusions and gender equality are listed among the fundamental rights. They are essential for human being to put up their best efforts in resolving all difficulties without restraint. Nonetheless, these rights are frequently withheld in many nations within the African continent, owing to ignorance, religion and custom fanaticism. In spite of these constraints, the northern Nigeria is faced with security issues such as persistent cattle rustling which ultimately evolved into armed banditry, which have exacerbated some lingering issues that revolves around children and women. This study attempts to examine the nature of the crisis that may relates to gender-based issues in Zamfara state. The article relied mostly on secondary literature. Evidences proved that security difficulties have worsened the living circumstances of women and girls in the understudied state, thereby espousing women and girls to dangerous attacks and hard living.

Details

Innovation, Social Responsibility and Sustainability
Type: Book
ISBN: 978-1-83797-462-7

Keywords

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