INDEPENDENCE AND FINANCIAL EXPERTISE OF AUDIT COMMITTEE ON VOLUNTARY DISCLOSURE OF DEPOSIT MONEY BANKS IN NIGERIA by Saidu MUSA, Muhammed Kamaldeen Usman, Paul B. Ogunwole

“…The study therefore concludes that the presence of members with accounting and finance background on the audit committee does not influence the disclosure practice of listed DMBs as the inclusion of non- executive directors proved otherwise. The study therefore recommends that government and regulatory agencies should mandate the addition of accounting experts on the board of audit committees rather than the openness of financial expertise covering all fields of management stated in the Nigerian code of Corporate Governance (2016). …”
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Value-creating factors in the professional relationship between the auditor and the employer in the auditing profession by Alireza Vaziri, keihan Azadi, Mojtaba Maleki choubari

“…The statistical population of the research includes 303 people, including financial experts, executive directors, auditors or legal inspectors, CEOs or members of the board of directors, university faculty members, and etc.; selected through a targeted sampling method. …”
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