Qualitative Analysis Of Factors Influencing Auditor Independence In Nigeria

This study examined the factors influencing auditor independence in Nigeria using qualitative approach. Primary data were employed for the study. A total of 350 copies of questionnaire were personally administered to Chief Accountants/Preparers of Financial Statement, Financial Analysts and Statutory auditors of listed companies in Nigeria using purposive sampling technique. Descriptive analysis such as mean, percentages, tables and graphs as well as Relative Importance/Significance Index (RII) and Mean Index Score (MIS) were employed in data analysis using a five-point likert scale. Results r…