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 the association between auditor’s report and investments choices in Nigeria. The study engaged the Survey Design which involved the administration of a questionnaire to academics in universities within Ado-Odo, Ota, Ogun State, Nigeria. The study stated one hypothesis and this was examined applying the Pearson Product Moment Correlation
technique. The result of this analysis revealed a positive, strong relationship
between the auditor’s report and investment decisions in Nigeria.
Consequently, the study proposes that information in an auditor’s report should
be improved upon to guarantee the communication of information to
stakeholders for effective decision-making. Also, further investigations should
be embarked upon with regards to the reason for qualifying an audit report
Okere, W., wisdom, O , oyebisi, O , dorcas, A , david, A & oyedeji, L (2018). Auditor’s Report and Investment Decisions in Nigeria: The Standpoint of Accounting Academics. Afribary. Retrieved from https://afribary.com/works/auditor-s-report-and-investment-decisions-in-nigeria-the-standpoint-of-accounting-academics
Okere, Wisdom, et. al. "Auditor’s Report and Investment Decisions in Nigeria: The Standpoint of Accounting Academics" Afribary. Afribary, 30 Mar. 2018, https://afribary.com/works/auditor-s-report-and-investment-decisions-in-nigeria-the-standpoint-of-accounting-academics. Accessed 28 Apr. 2024.
Okere, Wisdom, Okere Wisdom , Ogundana Oyebisi , Adetula Dorcas , Adesanmi David and Lawal Oyedeji . "Auditor’s Report and Investment Decisions in Nigeria: The Standpoint of Accounting Academics". Afribary, Afribary, 30 Mar. 2018. Web. 28 Apr. 2024. < https://afribary.com/works/auditor-s-report-and-investment-decisions-in-nigeria-the-standpoint-of-accounting-academics >.
Okere, Wisdom, Okere Wisdom , Ogundana Oyebisi , Adetula Dorcas , Adesanmi David and Lawal Oyedeji . "Auditor’s Report and Investment Decisions in Nigeria: The Standpoint of Accounting Academics" Afribary (2018). Accessed April 28, 2024. https://afribary.com/works/auditor-s-report-and-investment-decisions-in-nigeria-the-standpoint-of-accounting-academics