Corporate Governance and Auditor Independence in Small Economies

Shabani Ndzinge
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Shabani Ndzinge: Department of Accounting and Finance, University of Botswana,Botswana

International Journal of Innovation and Economic Development, 2019, vol. 5, issue 4, 36-44

Abstract: Corporate governance and auditor independence can be viewed as two sides of a coin. They are thus intertwined to a significant extent, with one (auditing) lending support to the other (corporate governance). Corporate governance is a topical issue worldwide, while auditor independence is a topic that has attracted considerable interest from research scholars over a period spanning many decades to-date. Various aspects of auditor independence have been studied yielding interesting outcomes. However, there has not been a significant amount of interest in researching this topic with regard to small economies such as that of Botswana, to establish if there are any unique auditor independence issues that arise as a result of that phenomenon. This study attempts to fill that void and has yielded results that call for further inquiry to establish if indeed there are no factors emanating from the size of the economy or the size of the population of a country that impact auditor independence, and thus compromise corporate governance. The study is based on Botswana, but it is presented here that its outcomes would most likely apply to other small economies with similar characteristics to those of Botswana.

Keywords: Corporate governance; Auditor independence; Small economy; Small population; Ethics; Botswana (search for similar items in EconPapers)
JEL-codes: M00 (search for similar items in EconPapers)
Date: 2019
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