Corporate Financial Reporting And The Challenges Of Auditing Practices In Nigeria

ABSTRACTCorporate Financial Reporting is one of the petal issues in corporate financial existence. It provides an insight into the viability of a company’s corporate existence. Little wonder Higson (2003) opined that corporate financial reporting involve periodical financial report and accounts and other related document that highlights the financial position of an enterprise as well as its profitability. Corporate financial reporting is aided by proper auditing practices, hence the need to address the challenges facing the auditing practice such as lack of auditors independence. The need for …