CORPORATE BOARD ATTRIBUTES AND AUDITORS’ INDEPENDENCE..

CORPORATE BOARD ATTRIBUTES AND AUDITORS’ INDEPENDENCE..

ABSTRACT

This main objective of this study is to examine the corporate board attribute such as board leadership structure, audit committee meetings held, size of independent non-executive directors and size of non-executive directors have significant impact on audit quality and auditors independence of manufacturing companies listed on the Nigerian stock exchange. In conducting this research primary date were used. The study captured the opinions of respondents including Auditor, Shareholders, directors, Regulators Management and Academic. The primary data were 133 and usable copies of questionnaire, the data gathered were used to test the research hypotheses and answer some of the research questions. The study found that there is a relationship between corporate board attribute and auditors independence.