This study examined effect of audit committee attributes and earnings management of quoted non-financial companies in Nigeria. The objectives were to find out; the extent audit committee size impacts on return on equity of selected quoted non-financial companies in Nigeria; impact on the number of meeting of audit committee on return on equity of selected quoted non-financial companies in Nigeria; and impact of audit committee fees on return on equity of selected quoted non-financial companies in Nigeria. Ex-post facto research design was adopted. Data were collected from Cadbury Nigeria Plc, Cussons PZ, Dangote Plc, Nigerian Breweries Plc and Guinness Nigeria Plc covering the period 2013 to 2023. Panel least square regression analysis was used for data estimation since the data set involves a cross sectional time series. Based on empirical analysis, the study found that audit committee size has positive but no significant impact on return on equity of selected quoted non-financial companies in Nigeria. It was also observed that number of meeting of audit committee has negative and no significant impact on return on equity of selected quoted non-financial companies in Nigeria. Result also revealed that Audit committee remuneration has negative and no significant impact on return on equity of selected quoted non-financial companies in Nigeria. The study concluded that audit committee attributes have no influence on earnings management of non-financial quoted companies in Nigeria. Based on the findings, it was recommended that management of quoted companies should ensure that audit committee meets regularly to ensure better audit quality reporting.
Keywords: Audit Committee, Earnings Management, Financial Performance, Return on Equity, audit committee meetings, audit committee remuneration, audit committee size
