Auditor’s Report and Investment Decisions in Nigeria: The Standpoint of Accounting Academics
Abstract Audit reports provide information and serve as a communication link between the auditor and financial statements users. Investors in emerging markets are demanding a more comprehensive audit report to enhance their decision making process. It is widely believed that auditors are guilty for business failures that affect the going concern of companies. There is a need for more detailed and certified information from an external entity which is the external auditor. This study evaluated...
Impact of Public Sector Auditing in Promoting Accountability And Trasparency in Nigeria
Accountability and Transparency has over the years been recognized as instruments of reduction of corruption at all levels of public sector. A lack of transparency and accountability in the public sector presents a major risk to the efficiency of the capital markets, financial stability, long term economic sustainability, economic growth and development. Unfortunately, the issue of accountability is a basic and fundamental problem in our country Nigeria. This is as a result of the high rate o...