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Full Length Research Paper
Behavioural constraints on
practices of auditing in Nigeria (BCPAN)
Margaret E. Akpomi* and Joy Amesi
Department of Business Education, Faculty of Technical and
Science Education, Rivers State University of Science and
Technology, Port Harcourt, Nigeria.
*Corresponding author. E-mail:
megakpomi@yahoo.com. Tel: 00234 802 3212845.
Accepted
28 September, 2009
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This
research was conducted to determine the behavioural
constraints on practices of auditing (BCPAN) in Nigeria and
to proffer strategies for making incidence of auditing
(internal and external auditors) more effective.
Thirty-seven administrators drawn from some public limited
liability companies, private companies and tertiary
institutions were quite auspicious. Two research questions
were posed and the instruments for data collection were the
questionnaire and interview; data were analysed using
percentage and chi square. Results of the data analysis
showed that administrators feel auditors are always in their
firm or establishment to expose them and so they prefer to
have a cover up, by bribing them before the commencement of
their duty. Auditors were also found to be conniving with
corrupt officials to cover their lapses. Based on the
findings it was recommended that such strategies as auditors
should, as a matter of policy, anonymously assess
administrators as at when due, so that those found guilty of
serious (BCPAN) could be sanctioned; external auditors
should not over stay in any firm/establishment which they
are engaged in for over a period of 10 years. Also,
administrators should have a positive behaviour towards
auditors in Nigeria because they are not fault finders, but
are engaged for the well being of the firms in Nigeria.
Key
words:
Behavioural, auditing, auditors, public companies, private
companies, tertiary institutions, Nigeria. |
