EFFECT OF AUDITOR'S INDEPENDENCE ON CHIEF EXECUTIVE OFFICER'S CHARACTERISTICS AND ENVIRONMENTAL DISCLOSURE QUALITY OF LISTED OIL AND GAS FIRMS' IN NIGERIA.

Abstract

This study examine the effect of Chief Executive Officers characteristics on Environmental Disclosure Quality of listed oil and gas firms in Nigeria using Auditor's Independence as a control variable from 2013 to 2023. Adopting an ex-post facto research design and a census sample of seven listed oil and gas firms in Nigeria. Relying on secondary sources of data collection and utilizing Multiple Regression techniques for the purpose of analysis. The overall result of estimations shows the existence of a significant and positive relationship between Chief Executive Officers' Characteristics and Environmental Disclosure Quality of listed oil and gas firms in Nigeria controlled by Auditor's Independence. The study revealed that CEO Nationality, CEO Financial Expertise and CEO Control all have positive and significant effects on environmental disclosure quality, While CEO Experience and CEO Turnover shows a positive but insignificant effect on environmental disclosure quality. Consequently, it is conclude that Auditor's Independence effectively controls the relationship between CEO characteristics and environmental disclosure quality of listed oil and gas firms in Nigeria and recommended the implementation of institutional reforms aimed at fostering greater auditors independence among oil and gas companies in Nigeria, the need for strong governance structures and institutions to regulate managerial decisions and improved stakeholders demand for more corporate disclosure on the aspect of their activities that affects the environment.