An Evaluation of the Audit Expectation Gap in Nigeria
This paper investigates factors contributing to the audit expectation gap in Nigeria. It is widely believed that auditors are largely responsible for the business failures and liquidity problems that affect the going concern status of companies. This perception may lead to loss of credibility in the information revealed by accountants. The study examines what auditors, preparers and users of...
Nwobu Obiamaka » Obiamaka Nwobu is a Lecturer and researcher with interests in corporate sustainability reporting, corporate sustainability accounting, accounting education and gender, corporate financial reporting and corporate governance. She is a recipient of the Forum for African Women Educationalists (FAWE) research grant for the study titled “Gender gap: Enrolment and Career Choices of Accounting... view full profile
The impact of international financial reporting standards adoption and banking reforms on earnings management: evidence from Nigerian banks
The relationship between corporate sustainability reporting and profitability and shareholders fund in Nigerian banks