Corporate Board Attributes And Auditors’ Independence

External auditors occupy a unique position in the business community when they perform anaudit for clients. The auditors are called upon to attest to financial statements and to safeguard the interest of various parties. However, in recent years the audit practice because of several scandals has been undermined. Although evidence of corporate governance practices and auditors’ independence exists from developed economies, very scanty studies have been conducted in Nigeria where corporate governance is just evolving. Therefore, this empirical study provides evidence on corporate governance, aud…