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DETERMINANTS OF AUDITORS REPUTATION IN NIGERIA

CHAPTER ONE INTRODUCTION 1.1   Background to the Study Corporate reputation affects the way in which various stakeholders behave towards an organization, influencing, for example employee retention, customer satisfaction and customer loyalty. Not surprisingly, CEOs see corporate reputation as a valuable intangible asset (Institute of Directors 1999). A favourable reputation encourages shareholders to invest in a company; it attracts good staff, retains customers (Markham 1972) and correlates with superior overall ...

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THE DETERMINANTS OF AUDITORS’ REPUTATION IN NIGERIA

CHAPTER ONE INTRODUCTION 1.1       BACKGROUND OF THE STUDY Knowledge of whether all audits are perceived to be of the same quality should be of value to users of audited financial statements and to audit standard-setting bodies. The issue of differentiated audit services is a contentious one for professional accounting bodies which have traditionally argued that an audit by one of their members should be of the same quality as any ...

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