Client Acceptance and Retention Decisions of Audit Firms in Nigeria - Oghuma, Richard Iyere
57,99 €
inkl. MwSt.
Versandkostenfrei*
Versandfertig in 1-2 Wochen
payback
29 °P sammeln
  • Broschiertes Buch

This study examined the determinants of client acceptance and retention decision process of indigenous audit firms in Nigeria. This study employed a field survey and a cross sectional study for the year, 2015. One thousand, one hundred and eighteen (1,118) indigenous audit firms of the Institute of Chartered Accountants of Nigeria (ICAN) and Association of National Accountants of Nigeria (ANAN) formed the sample size. A stratified purposive sampling technique was employed in selecting the sampled audit firms. Data obtained from the retrieved set of questionnaire were analysed using descriptive…mehr

Andere Kunden interessierten sich auch für
Produktbeschreibung
This study examined the determinants of client acceptance and retention decision process of indigenous audit firms in Nigeria. This study employed a field survey and a cross sectional study for the year, 2015. One thousand, one hundred and eighteen (1,118) indigenous audit firms of the Institute of Chartered Accountants of Nigeria (ICAN) and Association of National Accountants of Nigeria (ANAN) formed the sample size. A stratified purposive sampling technique was employed in selecting the sampled audit firms. Data obtained from the retrieved set of questionnaire were analysed using descriptive statistics, principal component analysis, multiple regression, and Friedman tests. The study revealed that client's and audit firm's characteristics and engagement risks have a significant effect and are positively associated with client acceptance decision of audit firms in Nigeria. Also, there is significant difference among the engagement risk strategies employed by audit firms in Nigeria. It recommended that auditors considering the acceptance of audit clients in Nigeria should critically look into the client's characteristics.
Hinweis: Dieser Artikel kann nur an eine deutsche Lieferadresse ausgeliefert werden.
Autorenporträt
Dr. Richard Oghuma is a senior lecturer in the Department of Accounting, Ambrose Alli University, Ekpoma, Nigeria. He holds a B.Sc, M.Sc, and Ph.D. in Accounting from the University of Benin City, Nigeria. He is a Chartered Accountant, a Fellow of the Institute of Chartered Accountants of Nigeria. He is married and blessed with children.