Effect of Non–Audit Services on Auditor Independence of Deposit Money Banks in Nigeria

IF 3 Q2 BUSINESS, FINANCE

Journal of Public Budgeting, Accounting and Financial Management Pub Date : 2023-09-12 DOI:10.56201/jafm.v9.no6.2023.pg52.64

Ogirik Tonye, Roseline Igoniderigha

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引用次数: 0

Abstract

This research looked at how non-audit services affected the partnership between auditors and Nigerian deposit money institutions. Descriptive survey methodology was used for this investigation. The study was directed by two research aims. All 24 of Nigeria's deposit money banks make up the populace. The population was sampled using a systematic sampling method, and the sample size was 36 managers (three from each of 12 banks). The researcher used a questionnaire she designed to gather the data. “Pearson's product-moment correlation (PPMC) was used to verify or refute the hypotheses and investigate the study issues. The research showed that the auditor independence of listed deposit money banks in Nigeria is positively correlated with the provision of non-audit services” (indicated by taxation and management advice services). Non-audit services and auditor independence were also shown to have a substantial correlation with the aforementioned Nigerian deposit money institutions, the research found. Auditors at Nigerian deposit money institutions were urged, among other things, to reduce the number of non-audit services they provide to customers in order to focus more on auditing.

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非审计服务对尼日利亚存款银行审计师独立性的影响

这项研究着眼于非审计服务如何影响审计师和尼日利亚存款机构之间的伙伴关系。本调查采用描述性调查方法。这项研究有两个研究目标。尼日利亚全部24家存款银行构成了人口总数。采用系统抽样方法对人口进行抽样，样本量为36名经理(12家银行各3名)。研究人员使用她设计的问卷来收集数据。Pearson’s product-moment correlation (PPMC)被用来验证或反驳假设并调查研究问题。研究表明，尼日利亚上市存款银行的审计师独立性与提供“非审计服务”(由税收和管理咨询服务表明)正相关。研究发现，非审计服务和审计师独立性也与上述尼日利亚存款机构有很大的相关性。除其他事项外，尼日利亚存款机构的审计员被敦促减少向客户提供的非审计服务的数量，以便更多地专注于审计。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Journal of Public Budgeting, Accounting and Financial Management Social Sciences-Public Administration

CiteScore

7.80

自引率

19.40%

发文量

期刊介绍： Published four times a year, the Journal of Public Budgeting, Accounting & Financial Management (JPBAFM) is an international refereed journal which aims at advancement and dissemination of research in the field of public budgeting, accounting, auditing, financial and performance management. The journal is committed to be an outlet for rigorous conceptual and empirical works aimed at challenging and innovating the field of accounting, management and governance in entities operating in the public sphere or public-private sphere (territorial government entities, universities, schools, hospitals as well as state-owned enterprises, hybrid organizations, public and private partnerships, non-profit organizations, NGOs, etc.).