Download Tag: AUDITORS INDEPENDENCE


AUDITORS INDEPENDENCE AND CONFLICTS OF INTEREST

AUDITORS INDEPENDENCE AND CONFLICTS OF INTEREST CHAPTER ONE 1.1     INTRODUCTION Auditing as a profession is carried out by an accountant in public practice. Accounting is a profession; Professions have certain characteristics including ethical codes and rules of conducts. Hence, professional conduct is frequently found in auditing examination, as examiners see auditing papers as a suitable vehicle for examining ethics, even when they do not specifically relate to auditing. Therefore, auditors ...

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AUDITORS INDEPENDENCE AND CORPORATE FRAUD

ABSTRACT  This research work examines auditor’s independence and corporate fraud. The incidence of increasing financial fraud scandal in corporate organization has been a center feature in recent years. This fact, together with the increasing sophistication of fraudsters creates difficult problems for directors (management) and independent auditors. This research work is carried out in five chapters; chapter one focuses on introduction with emphasis on the background of the study, statement of ...

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CORPORATE BOARD ATTRIBUTES AND AUDITORS’ INDEPENDENCE

ABSTRACT External auditors occupy a unique position in the business community when they perform an audit for clients. The auditors are called upon to attest to financial statements and to safeguard the interest of various parties. However, in recent years the audit practice because of several scandals has been undermined. Although evidence of corporate governance practices and auditors’ independence exists from developed economies, very scanty studies have been conducted in ...

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AUDITORS INDEPENDENCE AND QUALITIES OF AUDIT WORK IN NIGERIAN BANKING INDUSTRY

ABSTRACT This research was carried out to evaluate the effect of auditors independence on the quality of audit work in Nigerian banking industry. While carrying out this research work these are the areas that this research work concentrated. The first chapter is the introductory part of the research work. This chapter also contains the background of the study, statement of problems, research Question etc. Data for the study was sourced ...

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ENHANCING PUBLIC CONFIDENCE IN AUDIT REPORT OF FINANCIAL INSTITUTIONS: THE ROLE OF AUDITOR’S INDEPENDENCE

CHAPTER ONE INTRODUCTION Background of the Study The preparation of stewardship report from the accounting point of view is the role of the management who oversees the affairs of the business organization on behalf of the owners usually the shareholders. This stewardship report represents the financial statements covering the operating performance and the financial position of a company. It is usually prepared by the directors and addressed to the shareholders ...

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ENHANCING PUBLIC CONFIDENCE IN AUDIT REPORT OF FINANCIAL INSTITUTIONS: THE ROLE OF AUDITOR’S INDEPENDENCE

CHAPTER ONE INTRODUCTION 1.1 Background of the Study The preparation of stewardship report from the accounting point of view is the role of the management who oversees the affairs of the business organization on behalf of the owners usually the shareholders. This stewardship report represents the financial statements covering the operating performance and the financial position of a company. It is usually prepared by the directors and addressed to the ...

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CORPORATE BOARD ATTRIBUTE AND AUDITORS INDEPENDENCE

TABLE OF CONTENT Title page Approval page Dedication Acknowledgment Abstract Table of content CHAPETR ONE 1.0   INTRODUCTION  1.1        Background of the study 1.2        Statement of problem 1.3        Objective of the study 1.4        Research Hypotheses 1.5        Significance of the study 1.6        Scope and limitation of the study 1.7       Definition of terms 1.8       Organization of the study CHAPETR TWO 2.0   LITERATURE REVIEW CHAPETR THREE 3.0        Research methodology 3.1    sources of data collection 3.3        Population of the study 3.4        Sampling and sampling ...

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AUDIT INDEPENDENCE ENHANCING ACCOUNTABILITY AND TRANSPARENCY IN CORPORATE ORGANIZATION

Abstract The need to focus on corporate governance has increased particularly in the wake of economic collapse and financial crises. Additionally, scholars have found that corporate governance influences a firm’s performance. Corporate failures and scandals have imposed the demand for reforms and for improved regulations particularly on governance matters. The purpose of the study was to identify ways of enhancing corporate governance through auditing. In the course of the study, ...

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