The Role Of The Professional Accountants In The Global Financial Crisis:

Simple item page
dc.contributor.authorAlade, M.E.
dc.contributor.authorAjibolade, S. O.
dc.contributor.authorOgungbade, O.I.
dc.date.accessioned2017-11-01T08:37:01Z
dc.date.available2017-11-01T08:37:01Z
dc.date.issued2013
dc.descriptionTo access the full text of this article, kindly contact the University Librarian- Dr. Olukemi Fadehan via the administrators: Dr. Yetunde Zaid (yzaid@unilag.edu.ng) or Dr. Christopher Okiki (cokiki@unilag.edu.ng) of the University of Lagos Library.en_US
dc.description.abstractThe deplorable state of the Nigerian economy following the recent global financial crisis calls for research attention. The crisis which has led to many other crises including corporate failures cannot be divorced from inadequacies and inaccuracies in the financial records kept by the concerned organizations. In view of the fact that professional accountants are those saddled with the responsibility of keeping these financial records, the purpose of the study is to examine the role of the professional accountants in the global financial crisis from the Nigerian stakeholders' perspective. The study relied on primary data collected with the use of a well-structured close-ended questionnaire from five stakeholder groups; the professional accountants in practice, the investors and the financial analysts. ANOVA and Chi-square test of goodness of fit were used to analyze the data. The study found that stakeholders perceived earnings management activities of accountants and non-independence of auditors as largely responsible for corporate collapses in Nigeria. No significant differences were found between the perceptions of the five stakeholder groups on the role of accountants in the crisis. The study concluded that indeed some accountants have failed in their duties. Stakeholders however perceived that the profession has responded to this problem by mapping out a variety) of strategies to guide against future reoccurrence.en_US
dc.identifier.citationAlade,M.E. Et...al (2013) The Role of The Professional Accountants in The Global Financial Crisis: The Case of Nigeria. British Journal of Humanities and Social Sciences, Vol. 9, (2), p. 39 - 53.en_US
dc.identifier.urihttp://ir.unilag.edu.ng:8080/xmlui/handle/123456789/2730
dc.language.isoenen_US
dc.relation.ispartofseriesStaff Publication;
dc.subjectFinancial Crisisen_US
dc.subjectAuditor Independenceen_US
dc.titleThe Role Of The Professional Accountants In The Global Financial Crisis:en_US
dc.title.alternativeThe Case of Nigeria.en_US
dc.typeArticleen_US
Files
Original bundle
Now showing 1 - 1 of 1
Thumbnail Image
Name:
PUBLICATIONS ABSTRACTS SOLABMI O . AJIBOLADE DEPT. OF ACCOUNTING.pdf
Size:
9.13 MB
Format:
Adobe Portable Document Format
Description:
Abstract
Download
License bundle
Now showing 1 - 1 of 1
Thumbnail Image
Name:
license.txt
Size:
1.71 KB
Format:
Item-specific license agreed upon to submission
Description:
Download
Collections
Accounting-Scholarly Publications