It contributes to the literature by examining the impact of under-researched factors such as board meetings and audit committee characteristics and provides insights into the conflicting findings on b

The gap

Consensus across the literature

Supporting evidence — 3 representative gaps

• Short- and long-term effects of corporate governance on banks' performance and stability: An investigation for 27 developed economies (2026) · doi

  Although the relationship between board structures and firm performance has been extensively examined, the specific impact of CG on banking institutions remains insufficiently understood, particularly given the sector’s unique regulatory environment.

  Keywords: relationship board structures firm performance extensively examined specific impact banking institutions remains insufficiently understood particularly
• The Board Structure and Dynamics’ Implications on Management Performance in Sub-Saharan Africa (2026) · doi

  The researcher has limited access to board meeting minutes, and access to the board’s deliberations would have helped the quality of board communication, innovation, and dynamics. However, the results of board decisions and attendance at board meetings show how seriously the board members have made themselves available for board business. Also, the quality of their communication and innovation is demonstrated in the performance of the management. the researcher understand CONCLUSION AND IMPLICATIONS This work critically examined board structure and underlying dynamics, and their implications for management performance, with a precise emphasis on selected deposit money banks on the Nigerian Exchange Group (NEG). The research was motivated by growing concern about the efficiency of corporate governance mechanisms in emerging markets, particularly in top-down regulatory environments where regulatory management, and weak accountability are prevalent. To assess the impact of these two major dimensions of governance (board structural characteristics and boardroom dynamics) on the management performance of banks in Nigeria, the study particularly examined these governance dimensions. The study results showed that the structural attributes of Boards had issues, ownership structures, 251 [email protected] MAY, 2026 a significant effect on the management performance in the selected banks. In particular, Board size, Board independence, Gender diversity, and Board frequency were positively and significantly correlated with management performance. These results indicated that effective governance structures increased managerial accountability, decision-making quality, and organisational efficiency, while also providing strategic oversight. The findings also showed that the greater the diversity of knowledge, independence, and strategic involvement within the Board, the more effective the governance. The study also found that boardroom power dynamics affected management performance in Nigerian deposit money banks. Leadership dominance and ownership concentration yielded negative and statistically significant results, suggesting that concentrated ownership and strong executive influence reduced board effectiveness, governance neutrality, and managerial accountability mechanisms. The results thus confirmed the idea that governance effectiveness can extend beyond formal structural settings to encompass more complex processes of behavior and relationships within boardrooms. The study concluded that formal governance structures are not the only factors explaining management performance in corporate institutions in Nigeria. Instead, the effectiveness of governance relies heavily on the interplay between the board structure and the

  Keywords: board governance management performance dynamics banks quality accountability structural ownership structures effectiveness researcher access communication
• Corporate governance and tax avoidance: evidence from an emerging market (2023) · doi

  It contributes to the literature by examining the impact of under-researched factors such as board meetings and audit committee characteristics and provides insights into the conflicting findings on board characteristics and ownership structure.

  Keywords: board characteristics contributes literature examining impact researched factors meetings audit committee provides insights conflicting ownership