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Research Article
Vol. 10, Issue 1
AUDIT COMMITTEE CHARACTERISTICS AND SUSTAINABILITY DISCLOSURE: MODERATING ROLE OF BOARD GENDER DIVERSITY IN NIGERIAN BANKS
The study investigated the role of board gender diversity as a moderator on the traits of audit committee and sustainability disclosure among Nigerian deposit money banks. The increasing stakeholder pressure for transparent environmental, social, and governance disclosure, exacerbated by corporate governance inefficiencies exposed by global financi...