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Article
FINANCIAL AUDITING PRACTICES AND EMPLOYEES BEHAVIOR IN NIGERIA
Reiko International Journal of Social and Economic Research (2012)
  • Chukwumah Lawyer Obara, Dr
Abstract

The paper examines auditing practices and employee’s behavior in Nigeria. Data was generated from 98 auditing firms and corporate organizations through structured questionnaire. To give the study an empirical dimension, one null hypothesis was developed and tested using Chi-Square statistical tool. The study shows that fear and panicking behavior expressed by the employees are caused by lack of efficient internal control system and the existence of expectation gap between the public and the external auditors. It also shows that a lot of employees of business organizations are gripped by fears and panic when auditors are sent to audit their financial activities. The study therefore recommends that accounting regulatory bodies should, amongst others, restructure their ethics for better performance. Key words: Financial Activities, Employees Behavior, and Business Organization and Financial Statement

Keywords
  • FINANCIAL AUDITING,
  • PRACTICES,
  • EMPLOYEES,
  • BEHAVIOR,
  • NIGERIA
Disciplines
Publication Date
2012
Citation Information
Chukwumah Lawyer Obara. "FINANCIAL AUDITING PRACTICES AND EMPLOYEES BEHAVIOR IN NIGERIA" Reiko International Journal of Social and Economic Research Vol. 4 Iss. 3 (2012)
Available at: http://works.bepress.com/chukwumah_obara/11/