EFFECT OF CHIEF
EXECUTIVE OFFICER
CHARACTERISITCS ON
FINANCIAL REPORTING QUALITY
Obal Usang Edet Usang*, Prince Ikenna
Awuzie & John O. Oboh
Department of Accounting, University of
Calabar, Calabar, Nigeria

• usangobal@yahoo.com
  ABSTRACT
  The study examined the effect of the chief
  executive officer’s (CEO) characteristics on
  the financial reporting quality of listed banks
  on the Nigeria Stock Exchange. The ex-post
  factor design was adopted, and the sample
  size consist of 17 listed banks on the Nigeria
  Stock Exchange. Individual bank’s websites
  and annual reports served as the means for
  obtaining data. Data analysis was conducted
  using the ordinary least square regression
  with the aid of EViews version 10. The
  findings revealed that only CEO experience
  had a positive and significant effect on
  financial reporting quality. All other CEO
  characteristics had a non-significant effect on
  financial reporting quality of listed banks in
  Nigeria. It was therefore recommended that
  in the appointments of a CEO, experience
  should be highly considered as it contributes
  Accounting and Finance Research Association
  to the quality of financial information made
  available to the public.
  Keywords: Financial reporting quality, CEO
  characteristics, CEO experience,