European Journal of Accounting, Auditing and Finance Research (EJAAFR)

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Auditing Standards and Auditors Performance: The Nigerian Experience

Abstract

In this paper an attempt is made to demonstrate the application of auditing standards on auditor’s performance. The study involves firms in Nigeria.A 13-item questionnaire constructs by the researchers, validated by two experts and which has an internal consistency co-efficient of 23 percent served as the instrument of data collection. This study, empirically using ordinary least square (OLS), reveals that the external auditors in Nigeria are complying with standards and many criticisms were directed to International Auditing Standards. Consequently, the research suggests the need for more interpretations, clarifications and improvements to be more applicable and suitable for the Nigerian auditing environment.

Keywords: Auditor, International Auditing Standard, audit firms and Nigeria auditing standard

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This work by European American Journals is licensed under a Creative Commons Attribution-NonCommercial-NoDerivs 4.0 Unported License

 

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Email ID: editor.ejaafr@ea-journals.org
Impact Factor: 7.77
Print ISSN: 2053-4086
Online ISSN: 2053-4094
DOI: https://doi.org/10.37745/ejaafr.2013

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