The Impact of Audit Independence on Financial Reporting: Evidence from Nigeria

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dc.contributor.authorAdeyemi, S.B
dc.contributor.authorOkpala, O
dc.date.accessioned2017-10-16T13:56:45Z
dc.date.available2017-10-16T13:56:45Z
dc.date.issued2011
dc.descriptionStaff Publicationsen_US
dc.description.abstractThis research was carried out in order to examine the impact of audit independence on financial reporting in Nigeria. The study aimed at examining, investigating and ascertaining the interaction between audit quality and corporate financial reporting in Nigeria. Hence, the study is a movement towards improving the quality of audit practice in Nigeria. In conducting this research both primary and secondary data were used. The study captured the opinions of respondents including auditors, shareholders, brokers, analysts, regulators, management, academics and others users of financial information. The primary data were got from three hundred and fifty returned and usable copies of questionnaire, while the secondary data were generated from the financial statements of forty annual reports of companies quoted on the Nigerian Stock Exchange. The data gathered were used to test the research hypotheses and answer some of the research questions. The study found a significant and positive relationship between audit quality and the quality of financial reporting.en_US
dc.identifier.citationAdeyemi, S.B and Okpala, O (2011) The Impact of Audit Independence on Financial Reporting: Evidence from Nigeria.Business and Management Review, Vol. 1(4) 09 – 25pp.en_US
dc.identifier.issn2047 - 0398
dc.identifier.urihttps://www.researchgate.net/.../268381818_THE_IMPACT_OF_AUDIT_INDEPEN...
dc.identifier.urihttp://wwww.businessjournalz.org/bmr
dc.identifier.urihttp://ir.unilag.edu.ng:8080/xmlui/handle/123456789/2319
dc.language.isoenen_US
dc.subjectAudit Independenceen_US
dc.subjectFinancial Reporting Qualityen_US
dc.subjectMultiple Directorshipen_US
dc.subjectAudit Committeeen_US
dc.titleThe Impact of Audit Independence on Financial Reporting: Evidence from Nigeriaen_US
dc.typeArticleen_US
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