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Osemeke, N and Osemeke, L (2017) The role of auditors in the context of Nigerian environment. International Journal of Disclosure and Governance, 14 (4). pp. 299-317. ISSN 1741-3591
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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 |
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| Additional Information: | This is a post-peer-review, pre-copyedit version of an article published in International Journal of Disclosure and Governance. The definitive publisher-authenticated version Osemeke, N. & Osemeke, L. Int J Discl Gov (2017) 14: 299. https://doi.org/10.1057/s41310-017-0027-6 is available online at: http://dx.doi.org/10.1057/s41310-017-0027-6 |
| Uncontrolled Keywords: | 1801 Law |
| Subjects: | H Social Sciences > HF Commerce > HF5001 Business H Social Sciences > HG Finance |
| Divisions: | Liverpool Business School |
| Publisher: | Springer |
| Date Deposited: | 08 Sep 2017 09:13 |
| Last Modified: | 04 Sep 2021 11:15 |
| DOI or ID number: | 10.1057/s41310-017-0027-6 |
| URI: | https://researchonline.ljmu.ac.uk/id/eprint/7058 |
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