The aim of this paper is to assess the impact of board attributes and the audit committee on financial reporting quality among the commercial banks in Nigeria. Secondary data of published annual reports from 20 commercial banks were collected, analysed and interpreted using the content analyses...

Based on panel data analysis, this study examined the impact of board characteristics such as board size, board independent, board average age, audit committee meeting, board meeting and board diversity on the bank’s performance in Malaysia. The study based on six Malaysia commercial banks for...