Boardroom diversity and audit fees: director ethnicity, independence and nationality

This paper investigated the effect of boardroom diversity (herein a composite measure of boardroom ethnic composition, independent and foreign directors) on audit fees in the Nigerian context. A sample of companies listed on the Nigerian stock exchange between 2010 and 2011 was used. The study found...

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Bibliographic Details
Main Authors: Ayoib CHE AHMAD, Salau ABDULMALIK O.
Format: Article
Language:English
Published: Chamber of Financial Auditors of Romania 2016-04-01
Series:Audit Financiar
Subjects:
Online Access: http://revista.cafr.ro/temp/Article_9467.pdf