Auditor’s risk assessment of independent directors in Nigeria

• المؤلفون الرئيسيون: Salau, Abdulmalik, Che Ahmad, Ayoib
• التنسيق: Conference or Workshop Item
• اللغة: English
• منشور في: EDP Sciences. 2017
• الموضوعات: HF5601 Accounting
• الوصول للمادة أونلاين: http://repo.uum.edu.my/21050/1/shsconf_four2017%201%206nv.pdf; http://repo.uum.edu.my/21050/; http://doi.org/10.1051/shsconf/20173410001

The objective of this study is to investigate the external auditor’s risk assessment of independent directors in Nigeria.The study utilized data from 94 non-financial listed companies on the Nigerian Stock Exchange for the periods 2008-2013. The study used cross-sectional timeseries feasible general...