Effectiveness Of The Audit Committee To Quality Financial Reporting In Nigeria

. CHAPTER ONE INTRODUCTION 1.1 BACKGROUND TO THE STUDY Financial reporting is the preparation of published report for users of financial statements. Theissues relating to financial reporting could be traced back to 1975 with the advent of what wasthen known as corporate report, in England. In Nigeria, following the increasing demand forfinancial   information   on   companies,   financial   reporting   has   now   assumed   an   appreciableposition   because   it   provides   information   that   is   useful   to   current   and   potential   investors,creditors and other users in making ratio…