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 graduated from Covenant University where she obtained B Sc. and M Sc. in Accounting in 2006 and 2009 respectively. 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 Students in Nigerian Universities”. She is also an Associate Member of the Institute of Chartered... view full profile