https://cirdjournals.com/index.php/ejafi/issue/feed 2026-05-16T06:32:10+00:00 CIRD Publication contact@cirdjournals.com Open Journal Systems <p>European Journal of Accounting, Finance and Investment (EJAFI) is a prestigious, peer-reviewed scholarly publication dedicated to advancing knowledge and research in the fields of accounting, finance, and investment. EJAFI serves as an essential platform for researchers, academicians, industry professionals, and policymakers to disseminate high-quality research, theoretical advancements, and practical applications. The journal is committed to fostering a deeper understanding of financial and investment practices, as well as innovative accounting methods.</p> <p><strong>Publication Frequency:</strong></p> <p>EJAFI is published monthly, ensuring a regular and timely dissemination of research findings. Each issue features a variety of articles that reflect the latest trends, challenges, and advancements in accounting, finance, and investment.</p> https://cirdjournals.com/index.php/ejafi/article/view/1561 2026-05-16T06:32:10+00:00 Rita Chidinma Okonkwo contact@cirdjournals.com Stephen Yero Wetsi contact@cirdjournals.com

<p>The study looked at how the quality of financial reporting of listed non-financial companies in Nigeria from 2010 to 2025 is influenced by audit committee independence, financial expertise, and shareholding. The ongoing concern motivated the study because formal compliance with audit committee requirements does not mean that there will be any real monitoring of financial reporting judgments, accrual estimates, internal control deficiencies, and auditors' disagreements with management. The study is rooted in agency theory, backed by resource-dependence and restone-alignment hypotheses. The empirical data were obtained from published annual reports, financial statements, corporate governance statements, and the public market. Quality was measured by McNichols' measure of accrual quality, while the explanatory variables were measured by different audit committee disclosures. The results of the empirical test show that audit committee share ownership has an encouraging and statistically significant effect on audit quality, whereas financial expertise has a positive but weakly significant effect. The result shows that nominally independent audit committees that do not have competency, vigilance, audit engagement, and enforcement may not properly execute their charter. The performance of the audit committee is concluded to be a function of both substantive independence and financial and nonfinancial abilities over transparent ownership incentives and active regulatory enforcement.</p>

2026-05-16T00:00:00+00:00 Copyright (c) 2026 Rita Chidinma Okonkwo , Stephen Yero Wetsi