Samaila Yahaya Uhwe-Ivo1, Maryam Isyaku Muhammad, Salihu 2 Aliyu Modibbo3

Audit Committee Attributes and Financial Performance of Listed Oil and Gas Companies in Nigeria: Moderating Effect of Firm Size

This study investigates the relationship between audit committee attributes and the financial performance of listed oil and gas companies in Nigeria, with firm size serving as a moderating variable over a twelve-year period (2012–2023). Audit committee attributes are treated as the independent variables, financial performance—measured by return on ...