Boardroom diversity and audit fees: director ethnicity, independence and nationality

• Main Authors: Abdul Malik Olarinoye, Salau, Che Ahmad, Ayoib
• Format: Article
• Language: English
• Published: Directory of Open Access Journals 2016
• Subjects: HF5601 Accounting
• Online Access: http://repo.uum.edu.my/24752/1/AF%2014%201%202016%20413%20423.pdf; http://repo.uum.edu.my/24752/; http://doi.org/10.20869/AUDITF/2016/136/413
• Institution: Universiti Utara Malaysia

This paper investigated the effect of boardroom diversity (herein a composite measure of boardroom ethnic composition, independent and foreign directors) on audit fees in the Nigerian context. A sample of companies listed on the Nigerian stock exchange between 2010 and 2011 was used. The study found...