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| Author: | Okike, E. |
| Title: | Voluntary disclosures in corporate audit reports: a Nigerian case study (1978-1989) |
| Journal: | International Journal of Auditing
1998 : JUL, VOL. 2:2, p. 139-166 |
| Index terms: | AUDITING VOLUNTARY ORGANIZATIONS REPORTS |
| Language: | eng |
| Abstract: | This paper reports the results of an examination of the audit reports on each of 45 large listed companies for the period 1978-1989. The results reveal that these audit reports contained other information besides those mandated by statute. The paper also provides evidence about the extent to which IFAC's rules are gaining international acceptance within the context of a developing economy. The findings are that audit reporting in Nigeria from 1978 to 1989 was greatly influenced by external factors. |
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