DETERMINANTS OF AUDITORS INDEPENDENCE: EVIDENCE FROM LISTED DEPOSIT MONEY BANKS IN NIGERIA

DETERMINANTS OF AUDITORS INDEPENDENCE: EVIDENCE FROM LISTED DEPOSIT MONEY BANKS IN NIGERIA

The recent cases of bank failures witnessed in Nigeria despite unqualified audit reports have raised questions about banks auditor’s independence. Given the significance of auditor’s independence in enhancing corporate financial reporting quality, this paper examined the determinants of auditor’s i...

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Bibliographic Details
Main Authors: Benedict Hirki Joseph, Terzungwe Nyor, Koholga Ormin
Format: Article
Language:English
Published: Department of Accounting and Finance, Federal University Gusau 2021-04-01
Series:Gusau Journal of Accounting and Finance
Subjects:
Auditor?s Independence
Audit Firm Size
Auditor Rotation
Non-Audit Services
Audit Quality
Financial Reporting Quality
Online Access:https://journals.gujaf.com.ng/index.php/gujaf/article/view/63

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