Impact Of Audit Committee Characteristics On Profitability Of Food And Beverages Firms In Nigeria

ABSTRACT This study examines the effect of Audit committee characteristics on profitability of listed food and beverages firms in Nigeria. The study adopted an ex-post factor research design and used Audit committee financial expertise and audit committee meeting as independent variables to represent audit committee characteristic. It used return on assets, return on equity and earnings per share as the dependent variables to represent profitability. Data were collected from the annual financial statements of ten food and beverages industries listed on the Nigerian stock exchange (NSE) over a …