Iyoha, F. O. and Owolabi, Akintola (2012) Linking Accounting/Auditing Environment and the Remittances of Africans in Diaspora. Journal of Modern Accounting and Auditing,, 8 (6). pp. 764-773. ISSN 1548 - 6583
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Abstract
This paper investigates empirically the link between the inflow of Diasporas remittances and the environment of accounting/auditing in 10 African countries. The result using Spearman’s rank correlation indicates the existence of a positive relationship (correlation coefficient rs is 0.36), but the strength of the relationship is weak (significant level of 0.05). The quality of accounting and auditing as represented by their environment is a stimulus that could enhance the inflow of Diasporas remittances. The study therefore recommends that African countries should strategically and proactively refocus attention on developing accounting/auditing environment in order to attract reasonable volume of remittances.
| Item Type: | Article |
|---|---|
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Social Sciences |
| Depositing User: | Mrs Patricia Nwokealisi |
| Date Deposited: | 25 Sep 2013 15:04 |
| Last Modified: | 25 Sep 2013 15:04 |
| URI: | http://eprints.covenantuniversity.edu.ng/id/eprint/1535 |
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