The role of the professional accountants in the global financial crisis:

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dc.contributor.authorAlade, M.E.
dc.contributor.authorAjibolade, S.O.
dc.contributor.authorOgungbade, O.I.
dc.date.accessioned2017-10-24T17:41:16Z
dc.date.available2017-10-24T17:41:16Z
dc.date.issued2013-08
dc.descriptionStaff Publicationen_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 organizatios. 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 roles 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.issn2048 - 1268
dc.identifier.uriwww.ajournal.co.uk/HSpdfs/HSvolume9(2)/HSVol.9%20(2)%20Article%204.pd
dc.identifier.urihttp://ir.unilag.edu.ng:8080/xmlui/handle/123456789/2541
dc.language.isoenen_US
dc.publisher2013 British Journalsen_US
dc.relation.ispartofseriesStaff Publication;
dc.subjectAuditor independenceen_US
dc.subjectFinancial Crisisen_US
dc.titleThe role of the professional accountants in the global financial crisis:en_US
dc.title.alternativeThe Case of Nigeriaen_US
dc.typeArticleen_US
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