000			02128nam a22001457a 4500
008			221021b ||||| |||| 00| 0 eng d
100			_aEFUWAPE, Oluwadamilare Joshua _99558
245			_aImpact of Ethical Threats on Auditor's Independence and Objectivity in Lagos state, Nigeria
250			_aMr. Oladipo S. I.
260			_aIbafo _bAccounting _c2022
300			_aix; 60pgs.
520			_aABSTRACT This study aims to investigate the influence of self-review threat, self-interest threat, advocacy threat, intimidation threat and familiarity threat collectively on auditor’s independence and objectivity in Lagos State, Nigeria. The method employed for the study was a survey research design, in which data were collected through a well structured questionnaire instrument. The population of the study comprised all audit firms in Lagos State, while the Big4 audit firms were used as sampling frame for the study with convenience sampling technique. A total of 70 copies of administered questionnaire were returned and analysed for this study. The data was analyzed using multiple regression analysis. The study reveals that self-interest threat with p-value (0.140), self-review threat with p-value (0.324), advocacy threat with p-value (0.564), familiarity threat with p-value (0.600), as well as intimidation threat with p-value (0.540) have no significant influence on auditor’s independence. The study also reveals that self-interest threat with p-value (0.136), , advocacy threat with p-vale (0.116), and familiarity threat with p-value (0.33), have no significant influence on auditor’s objectivity, while self-review threat with p-value (0.007) as well as intimidation threat with p-value (0.002) have significant influence on auditor’s objectivity. In all, the study concludes that ethical threats have significant effect on auditor’s objectivity. It was therefore recommended that engagement partners should have enough respect for their own reputations and careers to encourage objectivity and effective use of safety measures.
650			_aSocial Science _vAccounting _98705
942			_cTHS
999			_c6932 _d6932