Ebuka Emmanuel Ajaegbu

From Information Asymmetry to Agency Costs: Preliminary Evidence on Internal Audit, Board Independence and Managerial Accountability in Nigerian Financial Institutions

This study provides a preliminary empirical extension of Agency Theory by examining how information asymmetry, principal-agent conflict, agency costs, internal audit effectiveness, managerial accountability and board independence relate within a financial-sector governance context. Building on Ajaegbu and Mmayie’s (202...