Okike, Elewechi - In: Accounting, Auditing & Accountability Journal 17 (2004) 5, pp. 705-730
confidence in the capital markets. In the case of Nigeria, the promulgation of the Companies and Allied Matters Act No. 1 in 1990 … provided the opportunity for the government to register its dissatisfaction with the performance of auditors in Nigeria. The … act contained provisions that challenged the credibility of the accounting profession in Nigeria and almost threatened its …