Audit committee and risk management in Nigerian banking industry
xiii,96p
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| Formato: | Tesis |
| Lenguaje: | inglés |
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Management and Accounting,Obafemi Awolowo University
2023
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| Acceso en línea: | https://ir.oauife.edu.ng/123456789/5193 |
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| _version_ | 1810764579236478976 |
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| author | Ayodele, Yemisi Olabisi |
| author_facet | Ayodele, Yemisi Olabisi |
| author_sort | Ayodele, Yemisi Olabisi |
| collection | DSpace |
| description | xiii,96p |
| format | Thesis |
| id | oai:ir.oauife.edu.ng:123456789-5193 |
| institution | My University |
| language | English |
| publishDate | 2023 |
| publisher | Management and Accounting,Obafemi Awolowo University |
| record_format | dspace |
| spelling | oai:ir.oauife.edu.ng:123456789-51932023-05-13T18:13:03Z Audit committee and risk management in Nigerian banking industry Ayodele, Yemisi Olabisi Audit committee Risk management Banking industry Banking xiii,96p This study examined the extent of risk management practices in the Nigerian Banking Sector; investigated the effect of the Audit Committee on Risk Management in the Sector. It also analysed the effect of risk management practices on its performance. These were with a view to providing information on the extent of risk management practices and the effect of Audit committee effectiveness on risk management in the Nigerian Banking Sector from 2008-2017. Secondary source of data collection was employed for the study. Purposive sampling technique was used to select a sample size of 15 banks from a total population of 21 banks listed on the Nigerian Stock Exchange based on availability of data from 2008-2017. Data collected were analysed using mean, percentages, graphs, General Methods of moment, fixed and Random effect and content analysis. The results showed that the extent of risk management was high in Nigerian banks with an average of 91% for credit risk, 88.66% for liquidity risk, 80% for operational risk, 75.33% for capital risk, 91.33% for exchange rate risk and 89.33% for interest rate risk. The result also showed that Audit Committee Competence had negative but non-significant effect on risk management (t = - 0.568; p > 0.05), while Audit Committee Independence had positive but non-significant effect on the risk management (t = 1.22; p > 0.05). Lastly, the results revealed that risk management had a negative but non-significant effect on firms’ performance by 0.14% (t=1.56; p>0.05) while the exchange rate risk increased firms’ performance (t=0.427; p > 0.05). The study concluded that Audit Committee had no significant effect on risk management in Nigerian banking sector and that risk management did not significantly affect performance in the sector. It is, therefore, recommended that more experts in risk management should be appointed into the Audit Committees of banks to curb interest rate risk and other risks which adversely affected banks' performance. 2023-05-13T16:19:06Z 2023-05-13T16:19:06Z 2019 Thesis Ayodele,Y.O(2019).Audit committee and risk management in Nigerian banking industry.Obafemi Awolowo University https://ir.oauife.edu.ng/123456789/5193 en application/pdf Management and Accounting,Obafemi Awolowo University |
| spellingShingle | Audit committee Risk management Banking industry Banking Ayodele, Yemisi Olabisi Audit committee and risk management in Nigerian banking industry |
| title | Audit committee and risk management in Nigerian banking industry |
| title_full | Audit committee and risk management in Nigerian banking industry |
| title_fullStr | Audit committee and risk management in Nigerian banking industry |
| title_full_unstemmed | Audit committee and risk management in Nigerian banking industry |
| title_short | Audit committee and risk management in Nigerian banking industry |
| title_sort | audit committee and risk management in nigerian banking industry |
| topic | Audit committee Risk management Banking industry Banking |
| url | https://ir.oauife.edu.ng/123456789/5193 |
| work_keys_str_mv | AT ayodeleyemisiolabisi auditcommitteeandriskmanagementinnigerianbankingindustry |