The role of auditors in the context of Nigerian environment

Nobert Osemeke () and Louis Osemeke
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Nobert Osemeke: Liverpool John Moores University
Louis Osemeke: London Business College

International Journal of Disclosure and Governance, 2017, vol. 14, issue 4, No 3, 299-317

Abstract: 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 staffs 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.

Keywords: Nigeria; Auditors independence; Auditors threat; Culture; Regulation (search for similar items in EconPapers)
Date: 2017
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DOI: 10.1057/s41310-017-0027-6

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