Audit Committees: The Journey So Far In Nigeria


Before 1989, there was no issues of audit committee in Nigeria. In 1989 Professor Olowokure article titled a Case for Audit Committee in Nigeria was written drawing the attention of Government, Stakeholders for the use of Audit Committee in public companies in Nigeria. Hence this was captured in the CAMA 1990 as amended Section 359 (3), it then become very important in Nigeria. The importance have led to problematic issues which resulted to why the research is been carried out.

Keywords: Audit Committee, Board Of Directors, Corporate Governance, Shareholders

Unique Article ID: EJAAFR-135

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