International Journal of Academic Accounting, Finance & Management Research (IJAAFMR)   Year: 2022 | Volume: 6 | Issue: 12 | Page No.: 94-98 Audit Committee Attributes and Financial Performance of Oil and Gas Companies in Nigeria Download PDF AKPOVETA Onajite Alexandra (PhD Candidacy) & EDHEKU, Ochuko Joy (PhD) Abstract: The aim of this study was to investigate audit committee attributes and financial performance of oil and gas companies in Nigeria. Specifically, the study examined the effect of audit committee size-ACS, audit committee independence-ACI, audit committee meetings-ACM on the financial performance (FPER) of oil and gas companies listed on the Nigerian exchange group-NEG. Five (5) oil and gas companies were conveniently selected for a period of six (6) years (2015 - 2020). The Panel Least Square -PLS estimation technique was adopted. The study found that, audit committee size-ACS, audit committee independence-ACI, audit committee meetings-ACM reduces the financial performance (FPER) of the targeted companies minimally and. Hence, those with high level of integrity whom will act as match dogs to the audit committee should be elected/appointed.