The Paradox of Audit Qualifications in Nigeria (original) (raw)

Abstract

By examining corruption within its social context and its influence on the role of auditors in Nigeria, this longitudinal study attempts to demonstrate that the propensity of auditors to qualify their reports is influenced by their reporting environment. The paper suggests that given the inappropriateness of the ‘imported’ accountability process used in highly corrupt developing economies, there is the need for these economies to develop effective accounting and auditing infrastucture capable of ensuring a reasonable degree of probity in the accountability process, as well as provide the level of confidence in financial accounting information that will continually attract foreign investments.

Elewechi Okike hasn't uploaded this paper.

Let Elewechi know you want this paper to be uploaded.

Ask for this paper to be uploaded.