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AN INVESTIGATION ON RELIANCE OF AUDITOR’S INDEPENDENCE ON THE CREDIBILITY OF FINANCIAL REPORTING QUALITY OF CORPORATE ORGANIZATION. (CASE STUDY OF FIVE AUDITING FIRM IN ILORIN METROPOLIS). CHAPTER ONE INTRODUCTION 1.1. BACKGROUND TO THE STUDY The auditing profession performs a role…
PROFESSIONAL INDEPENDENCE AND QUALITY CONTROL IN AUDIT PRACTICE OF SELECTED ACCOUNTING FIRMS IN UYO CHAPTER ONE INTRODUCTION 1.1 Background of the Study In recent years, the independence of an auditor has come under criticism. This is because the essence of…
Abstract This project work titled “the impact of conflicts of interest on the auditor’s independence” using a price water house coopers as a case study, examines specifically the concepts of independence and conflicts that may arise when it is lacking.…
CHAPTER ONE INTRODUCTION 1.1 Background to the Study The governance structure of an entity can play an important role in monitoring and safeguarding the independence of its external auditor. The exact form of an entity governance structure and the role…
CHAPTER ONE INTRODUCTION 1.1 Background to the Study The auditor’s independence is a cornerstone of the auditing profession. A crucial clement in the statutory corporate reporting process and a key prerequisite for adding value to an audited financial statement (Mautz…
CHAPTER ONE INTRODUCTION 1.1 Background to the Study The impact of auditor independence on audit quality has been a recurring issue for the accounting profession and securities regulators for the past several decades. The premise behind the SEC concerns of…
CHAPTER ONE INTRODUCTION 1.1 Background to the Study Over the past three decades, Nigeria has witnessed a huge growth in its private sector with the development of free enterprise, and influx of foreign corporations (Zhao & Murinde; 2011, Ezeoha, 2007;…
CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY In recent times there has been much discussion about the independence of Auditors; the leadership of the auditing standards board, the public oversight board, the independence standards board, and most recently the…
ASSESSING THE IMPACT OF AUDITOR INDEPENDENCE ON INTERNAL CONTROL ABSTRACT This research study was aimed at critically assessing the statutory auditors’ independence on internal control in Nigeria using some of the selected manufacturing firm in Rivers State. Many members of…
AUDITOR INDEPENDENCE AS A CORRELATE OF FINANCIAL SCANDALS CHAPTER ONE INTRODUCTION 1.1 Background to the Study In recent times, research about the quality of audit report has increased tremendously, several factors has contributed to this fact, stemming from the growing…
AUDIT INDEPENDENCE AND CREDIBILITY OF FINANCIAL REPORTING IN THE NIGERIAN BANKING SECTOR ABSTRACT The financial statements preparation is the responsibility of the management, while auditor responsibility is to lend credibility of the financial statements. This study investigated the audit independence…