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The role of auditors in the context of Nigerian environment

Osemeke, N and Osemeke, L The role of auditors in the context of Nigerian environment. International Journal of Disclosure and Governance. ISSN 1741-3591 (Accepted)

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Abstract

The objective of this study was to provide evidence of the challenges and barriers affecting the role of auditors and auditors’ independence in Nigeria. A number of studies have been done on auditor’s independence but little attention is given to the pressures faced by auditors that affect their independence. This study adopts a qualitative method and reports on the barriers that affect auditor’s independence. Based on the interview with 32 staff that are either auditors or have come in contact with auditors during their course of work, this study identifies the barriers that affect auditors’ independence. These barriers include time pressure to complete tasks, management interest, incentives given to auditors by management, bribery and the level of corruption in the society, and the legal framework.

Item Type: Article
Uncontrolled Keywords: 1801 Law
Subjects: H Social Sciences > HF Commerce > HF5001 Business
H Social Sciences > HG Finance
Divisions: Liverpool Business School
Publisher: Palgrave Macmillan
Date Deposited: 08 Sep 2017 09:13
Last Modified: 08 Sep 2017 16:39
URI: http://researchonline.ljmu.ac.uk/id/eprint/7058

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