The book examined the nature of the impact that internal corporate governance characteristics, consisting of the board and bank sizes, proportion of non-executive directors on the board and the share ownership of the executive and non-executive directors, have on the audit quality of Nigerian banks. It acquaints the reader of the effort of the board of directors of the banks to provide good audit quality at high cost which invariably exposed the board and the auditors to the risk of economic bonding and threat to the bank auditors’ independence including the audit quality of the bank. This book also shows that the engagement of bank specialist auditors by the non-executive directors to provide good audit quality failed to favourably impact on the audit quality of Nigerian banks.
Prof. Augustine Ehijeagbon Akhidime, is a Nigerian who lectures at Benson Idahosa University, Benin-City, Nigeria. His areas of research interest cover, Financial Statement Audit/Fraud investigation, Audit Quality and Public financial Management and Control. He also is a licensed/statutory external auditor, and tax practitioner and offers consultancy services on Academic/Industrial Research linkage capacity building for Universities, Governments and Business entities.
You're viewing: Corporate Governance and Audit Quality in Nigerian Banks (PDF)€39.99
To provide the best experiences, we use technologies like cookies to store and/or access device information. Consenting to these technologies will allow us to process data such as browsing behavior or unique IDs on this site. Not consenting or withdrawing consent, may adversely affect certain features and functions.
The technical storage or access is strictly necessary for the legitimate purpose of enabling the use of a specific service explicitly requested by the subscriber or user, or for the sole purpose of carrying out the transmission of a communication over an electronic communications network.
The technical storage or access is necessary for the legitimate purpose of storing preferences that are not requested by the subscriber or user.
The technical storage or access that is used exclusively for statistical purposes.The technical storage or access that is used exclusively for anonymous statistical purposes. Without a subpoena, voluntary compliance on the part of your Internet Service Provider, or additional records from a third party, information stored or retrieved for this purpose alone cannot usually be used to identify you.
The technical storage or access is required to create user profiles to send advertising, or to track the user on a website or across several websites for similar marketing purposes.