Joint provision of audit and Non Audit Services in Nigeria An empirical study

By:

OKARO, S C

Contributor(s):

OKAFOR, G O

Material type:

Mixed materialsPublication details: 2014Description: 30-45Subject(s):

AUDITING

NLM classification:

657.45

In: ICFAI: Journal of Accounting ResearchMSummary: 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.

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Item type	Current library	Collection	Call number	Vol info	Status	Date due	Barcode
Periodicals/Magazines	SSCBS Library On Display	Periodicals		13/1	Available		P15409

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.

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