USMAN Tanimu Gadi1, BELLO Mohammed Bamanga2, EGBERI Oyinemi Elvis3 and ABOLUGBE, K. E 4.
1. Department of Accounting Nasarawa State University, Keffi
2. Department of Accounting, Federal University of Lafia
3. Nasarawa State; Nigeria College of Accountancy, Kwall, Jos, Plateau State
4. Department of Accounting Nasarawa State University, Keffi

MLA 8
Gadi, USMAN Tanimu, et al. "BOARD DYNAMICS AND FIRM VALUE: THE ROLE OF AUDIT QUALITY INLISTED OIL AND GAS FIRMS IN NIGERIA." Int. j. of Social Science and Economic Research, vol. 6, no. 2, Feb. 2021, pp. 588-604, doi:10.46609/IJSSER.2021.v06i02.013. Accessed Feb. 2021.
APA 6
Gadi, U., Bamanga, B., Elvis, E., & K. E, A. (2021, February). BOARD DYNAMICS AND FIRM VALUE: THE ROLE OF AUDIT QUALITY INLISTED OIL AND GAS FIRMS IN NIGERIA. Int. j. of Social Science and Economic Research, 6(2), 588-604. doi:10.46609/IJSSER.2021.v06i02.013
Chicago
Gadi, USMAN Tanimu, BELLO Mohammed Bamanga, EGBERI Oyinemi Elvis, and ABOLUGBE, K. E. "BOARD DYNAMICS AND FIRM VALUE: THE ROLE OF AUDIT QUALITY INLISTED OIL AND GAS FIRMS IN NIGERIA." Int. j. of Social Science and Economic Research 6, no. 2 (February 2021), 588-604. Accessed February, 2021. doi:10.46609/IJSSER.2021.v06i02.013.

References

[1]. Adeyemi, S. B., & Akuniyi, O. K. (2010). Stakeholders perception of independence of statutory auditors in Nigeria. Serbian Journal of management, 2, 247-267
[2]. Baldavoo, K., & Nomlala, B. C. (2019). Audit Quality and Corporate Governance as Determinants of Banks’ Performance in Ghana. Acta Universitatis Danubius, 15 (7).
[3]. Blue Ribbon Committee (1999). Report and recommendations of the Blue Ribbon Committee on improving the effectiveness of corporate audit committees: NYSE and National Association of Securities Dealers.
[4]. Borlea, S. N., &Achim, M. V. (2013). Theories of corporate governance. Economics Series, 23(1), 117-128.
[5]. Cahan, S. F., & Sun, J. (2015). The effect of audit experience on audit fees and audit quality.Journal of Accounting, Auditing & Finance, 30(1), pp. 78-100.
[6]. DeAngelo, L. E. (1981). Auditor size and audit quality. Journal of Accounting and Economics, 3 (3), 183 – 199.
[7]. DeFond, M. J., Hann, R. N., & Hu, X. (2005). Does the market value financial expertise on audit committees of boards of directors? Journal of Accounting Research, 43(2), 153?194.
[8]. Dincer, B., & Dincer, C. (2013). Corporate governance and market value: Evidence from Turkish banks. International Journal of Academic Research in Business and Social Sciences, 3(1), 241-249.
[9]. Fama, E., & Jensen, M. (1983). Agency problems and residual claims. The Journal of Law and Economics, 26(2), 327-349.
[10]. Fama, E.F. (1980). Agency problems and the theory of the firm. Journal of Political Economy, 88,
[11]. 288- 307. http://dx.doi.org/10.1086/260866
[12]. Fama, E.F., & Jensen, M.C. (1983). Separation of ownership and control. Journal of Law and Economics, 26, 301-325. http://dx.doi.org/10.1086/467037
[13]. Güleryüz, F. (2009). Value Based Management. Asomedy in March. Retrieved on February 15, 2015 from
[14]. http://www.aso.org.tt/kurumsal/media/kavnak/TUR/asomedva/mart2005/buvutec mart2005.html
[15]. Gurusamy, P. (2017). Board Characteristics, Audit Committee and Ownership Structure Influence on Firm Performance of Manufacturing Firms in India. International Journal of Business and Economics Research. 6(4), 73–87.
[16]. Hasnawati, S. (2005). Dampak set peluang investasi terhadap nilai perusahaan publik di bursa efek jakarta. Jaai vol. (9)2, 117 – 126.
[17]. Jensen, M. & Meckling, W.H. (1976). Theory of the firm: managerial behavior, agency costs, and ownership structure. Journal of Financial Economics, 3, 305-360.
[18]. Jensen, M.C. (1993). The Modern Industrial Revolution, Exit, and the Failure of Internal Control System. Journal of Finance, 48: 831-880.
[19]. Kamangue, C. W., & Ngugi, J. K. (2013). The influence of board attributes on firm value: A case study of the unit trusts in Kenya. European Journal of Management Sciences and Economics, 1(2), 58-69.
[20]. Kirchmaier, T., & Grant, J. (2005). Corporate ownership structure and performance in Europe.European Management Review, 2(3): 231–245.
[21]. Knouse, S. B., & Dansby, M. R. (1999). Percentage of workgroup diversity and workgroup effectiveness. The Journal of Psychology, 133: 486494.
[22]. Kumar, B. R. (2015). Determinants of Value Creation: An Empirical Examination from UAE Market. International Journal of Economics and Financial Issues, 5(1), 75–85.
[23]. Kyereboah-Coleman, A. (2008). Corporate governance and firm performance in Africa: A dynamic panel data analysis. Journal for Studies in Economics and Econometrics,32 (2), 1-24.
[24]. Makki, M. A. M., & Lodhi, S. A. (2013). Impact of corporate governance on firm’s performance.
[25]. Pakistan Journal of Social Sciences, 33 (2), 265-280.
[26]. Masdoor, K. A. (2011). Ethical theories of corporate governance. International Journal of Governance, 1(2).
[27]. Mautz, R., & Sharaf, H (1961). The Philosophy of Auditing. American Accounting Association Monograph,6.
[28]. Modigliani, F., & Miller, M.H. (1958). The cost of capital, corporate on finance and the theory of investment. The American economicreview,48(3), pp.261-297.
[29]. Nguyen, T., Locke, S., & Reddy, K. (2014). A dynamic estimation of governance structures and financial performance for Singaporean companies. Economic Modelling, 40(C), 1-11.
[30]. Nurul, K., Andrew, C. W., & Gupta, R. (2014). Comparative Credit Risk in Islamic and Conventional Banks. Pacific-Basin Finance Journal, 34.
[31]. Okeahalam, C. C., & Akinboade, O. A (2003). A review of corporate governance in Africa: Literature, Issues and Challenges. Paper prepared for the global corporate governance forum.
[32]. Panahi, B., Preece, C. N., Zakaria, W. N. W., & Rogers, J., (2014). The correlation of EVA and MVA with stock price of companies in Tehran Stock Market, Interdisciplinary Journal of Contemporary Research in Business, 6(2), 291-309.
[33]. Porte, R. L., Florencio, L., & Shleifer, A. (2002). Government ownership of banks. Journal of Finance, 57(1), 265-301.
[34]. Pucheta-Martínez, M. C., Bel-Oms, I., & OlcinaSempere, G. (2016). Female institutional directors on boards and firm value of nonfinancial firms listed on the Madrid Stock Exchange.
[35]. Sasidharan, A., & Varghese, G. (2019). Impact of Ownership Structure and Board Characteristics on Firm Value: Evidence from China and India. IFMR Graduate School of Business Wp19- 008 Version No. 1
[36]. Shleifer, A., & Vishny, R. W. (1997). A survey of corporate governance. The Journal of Finance, LII(2), 737-783.
[37]. Suparno, S., & Pitoyo, D. (2016). Determinant Factor of Firm’s Value on Manufacturing Company in Indonesian Stock Exchange. Advances in Economics, Business and Management Research, 15, 138–147.
[38]. Switzer, L. N., & Tang, M. (2009). The Impact of Corporate Governance on the Performance of
[39]. U.S. Small-Cap Firms. International Journal of Business, 14(4).
[40]. Villanueva-Villar, M., Rivo-López, E., & Lago-Penas, S. (2016). On the relationship between corporate governance and value creation in an economic crisis: Empirical evidence for the Spanish case. Business Research Quarterly, 19, 233-245.
[41]. Wanyama, W. D., & Olweny, T. (2013). Effects of corporate governance on financial performance of listed insurance firms in Kenya. Public Policy and Administration Research, 3(4), 96- 120.
[42]. Watts, R. L., & Zimmerman, J. E. (1983). Agency Problems, Auditing and the Theory of the Firm: Some Evidence, Journal of Law and Economics, 26, 613-633
[43]. Watts, R. L., & Zimmerman, J. L. (1983). Agency problems, auditing and theory of the firm: Some evidence. Journal of law and economics, xxvi, 613-633.
[44]. Yusoff, W. F. W., & Alhaji, I. A. (2012). Corporate governance and firm performance of listed companies in Malaysia. Trends and Development in Management Studies, 1(1), 43-65.
[45]. Zhang, Y. (2017). Client importance and audit quality, office level evidence from the banking industry: a pitch. Accounting Research Journal, 30(2), pp. 147-152.