TY - GEN AU - OKARO, S C AU - OKAFOR, G O TI - Joint provision of audit and Non Audit Services in Nigeria: An empirical study PY - 2014/// KW - AUDITING N2 - The purpose of this paper is to ascertain the perceptions of Nigerian professional accountants on the issue whether the joint provision of Audit and Non Audit Services (NAS) does in fact impair the independence of the Nigerian auditor and, if so,what regulatory option/s could safeguard his independence. A questionnaire survey was conducted on 120 professional accountants ER -