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Impact of Auditors' Independence on the Quality of Financial Reporting in Nigeria

By: TELUWO, Damilola Grace Material type: Text

TextPublisher: Ibafo Accounting and Finance 2019Edition: Dr. ONICHABOR, PiusDescription: xi,; 110pSubject(s): AccountingSummary: This research was carried out in order to examine the impact of audit independence on the quality of financial reporting in Nigeria. The study aimed at examining investigating, and ascertaining the interaction between audit quality and the quality of 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 the staff of 11 purposely selected deposit money banks. The primary data were gotten from two hundred and eighty returned and usable copies of questionnaire, while the secondary data were generated from the financial statements of the 11 banks. The secondary data enriched and supported the validity of the findings from the primary data.

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This research was carried out in order to examine the impact of audit independence on the quality of financial reporting in Nigeria. The study aimed at examining investigating, and ascertaining the interaction between audit quality and the quality of 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 the staff of 11 purposely selected deposit money banks. The primary data were gotten from two hundred and eighty returned and usable copies of questionnaire, while the secondary data were generated from the financial statements of the 11 banks. The secondary data enriched and supported the validity of the findings from the primary data.

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