Corporate Governance And Audit Quality In Nigerian Insurance Companies

ABSTRACT This study is focused on the examination  of corporate governance and audit quality in insurance companies using a secondary data from 2011-2015  of 19 selected firm. The objectives are to examine the relationship between board size, board independence, board shareholding and firm size. The result of the findings are as follows; board size of insurance firms has a negative but not significant impact on insurance audit quality, board independence has a positive but not significant impact on insurance firms audit quality, that directors’ shareholding has a positive and signifi…