This study examined audit committee attributes and audit quality with emphasis on the specific requirements of the 2011 SEC code. The study applied the deductive approach via the expost facto research design and the Binary probit regression model in analyzing the various hypotheses put forward in study. Data used for the study were gathered for 150 firm-year observations from the annual reports of quoted companies on the floor of the Nigerian Stock Exchange. Findings from the study revealed that audit committee size, frequency of meetings, number of expertise and overall effectiveness all have a positive relationship with audit quality. However, only size and overall effectiveness was significant in their relationship. The study recommends that since the significant positive nature of audit committee effectiveness show that four attributes jointly account for effectiveness, firms are encouraged to establish audit committees that have all these attributes. Furthermore, the requirement of having a 6-member audit committee is sound and empirically proven to aid audit quality. Therefore, firms yet to subscribe to these should hasten up, while sanctions should be made for firms that do not.

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The objective of this study is to examine the online financial disclosure practices by Nigerian public sector entities. In achieving this, the cross-sectional research design was employed and data gathered from 27 states for a one year period. The ordered logistic regression technique was used to estimate the model and the findings reveal that wealth and political competition have significant positive relationships with online financial disclosure in Nigeria while the size of the state has a significant but negative relationship. Also, the age of the state has an insignificant relationship with online financial disclosure in Nigeria. Based on these, the study recommends that healthy competition should be encouraged in forms of public debates, assessment polls on public sector entities, frequent programmes aimed at assessing the progress of public entities probably on a yearly basis or biannual or even at the end of a regime (before the commencement of another).

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Effective management of risk especially tax risk is arguably hinged on a framework of corporate governance that ensures amongst others that the board of directors is effective and efficient in delegating some of its roles and duties to well-structured committees, without relinquishing its responsibilities. Based on this assertion, this paper inquires into the link between constituting a standalone risk management committee and tax aggressiveness in nonfinancial listed companies in Nigeria. A combination of ex post facto research design and quantitative approach was employed while data were sourced from the financials of eighty (80) firms for twelve (12) years (2008–2019). The censored Tobit estimator was used to evaluate the model for the study, and the finding agrees with the expectation of the agency theory that the presence of a standalone risk committee mitigates tax aggressive practice in Nigeria. The finding has several contributions: first, it extends the literature on the link between corporate governance and organisational behaviour with emphasis on tax aggressiveness. Second, it provides evidence on how the establishment of a risk management committee impacts aggressive tax behaviour, thus, supporting the position of the Nigerian Code of Corporate Governance 2018 on the establishment of risk committees. Flowing from this finding, the study recommends strict regulatory compliance by those charged with governance (internal and external) with the requirements for a risk committee as this will improve governance and reduce the risk emanating from tax aggressiveness.