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Accounting Function Outsourcing, Auditors Independence, and Users Perception of Financial Reports: Evidence from Nigeria

Emeni, F. K. and Okafor, Chinwuba A. (2010) Accounting Function Outsourcing, Auditors Independence, and Users Perception of Financial Reports: Evidence from Nigeria. Ilorin Journal of Business and Social Sciences (IJBSS), 14 (1 & 2). pp. 243-252.

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Abstract

This study focuses on the relationship among accounting function outsourcing, auditors’ independence and users perception of reports. The design and technique employed in data collection were cross-sectional survey design and data collection through administration of questionnaires on respondents. The Pearson correlation (r) statistics and then t-statics were used to analyse data collected and it was found that accounting function outsourcing impairs auditors’ independence and results in substandard financial reporting. Following from the findings, some recommendations were made, prominent amongst which was that, organisations should put in place adequate mechanisms to enable them carryout accounting function with recourse to their external auditors

Item Type: Article
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Law, Arts and Social Sciences > School of Management
Depositing User: Mr Solomon Bayoko
Date Deposited: 16 Sep 2014 14:04
Last Modified: 16 Sep 2014 14:04
URI: http://eprints.covenantuniversity.edu.ng/id/eprint/2760

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