This study seeks to identify the determinants of auditors' independence in public enterprises and determine the policy implications of lack of auditors' independence in the public sector. The data for the research was primary and collected via questionnaire from the Nigerian Ports Authority...

The studies in the area of audit expectation gap mostly use survey questionnaires to identify the nature of the gap or where the gaps are; while others see the impacts of the gap; and how to reduce the gap. Different respondents have been used in the literature to elicit their opinion, for...

Audit expectation gap is a phenomenon that presently attracts the attention of researchers all over the world. The basic problem is in the area of how the public perceives the role of the auditor, which in most cases centers on the prevention of fraud and irregularities. On the other hand the...

The main objective of this paper is to establish whether or not the problem of audit expectation gap exist in Nigeria, and whether those areas of concern, (areas that brought about the misunderstanding between the public and the audit profession) could be identified and measures could be taken...