Audit Committee Expertise on Voluntary Disclosures in Nigerian Deposit Money Banks

<p><em><span>This study examined the relationship between audit committee expertise and voluntary disclosures in Nigerian deposit money banks. Data for this study was collected from the annual reports and accounts of the sampled listed deposit money banks in Nigerian Exchange Group Fact Book. The data covered the period from 2010 to 2021. Analysis for this study was tested using the Ordinary Least Square (OLS) multiple regression model with the aid of the E-View 10. Findings from the study revealed that audit committee expertise and does have a significant relationship with voluntary disclosures (non-financial information disclosure, financial information disclosure, and strategic information disclosure). Therefore, the study concludes that audit committee expertise does have significant relationship with voluntary disclosure (non-financial information disclosure, financial information disclosure, and strategic information disclosure). Based on this conclusion, the study recommends that there is need to strengthen communication channels and reporting frameworks. Regular review and benchmarking of disclosure practices should be implemented. Audit committee expertise should be enhanced through training and development.</span></em></p>