Independence of Auditors and Reliability of Financial Reports in Banking Industry

Independence of Auditors and Reliability of Financial Reports in Banking Industry

Content Structure of Independence of Auditors and Reliability of Financial Reports in Banking Industry

The abstract contains the research problem, the objectives, methodology, results, and recommendations

• Chapter one of this thesis or project materials contains the background to the study, the research problem, the research questions, research objectives, research hypotheses, significance of the study, the scope of the study, organization of the study, and the operational definition of terms.
• Chapter two contains relevant literature on the issue under investigation. The chapter is divided into five parts which are the conceptual review, theoretical review, empirical review, conceptual framework, and gaps in research
• Chapter three contains the research design, study area, population, sample size and sampling technique, validity, reliability, source of data, operationalization of variables, research models, and data analysis method
• Chapter four contains the data analysis and the discussion of the findings
• Chapter five contains the summary of findings, conclusions, recommendations, contributions to knowledge, and recommendations for further studies.
• References: The references are in APA
• Questionnaire.

 

Abstract Of Independence of Auditors and Reliability of Financial Reports in Banking Industry

There has been celebrated cases of corporate frauds and financial misappropriation in Nigeria’s big corporations. The series of frauds have left a sense of doubt about the “unbiasedness” of external auditors to render an attest function on the credibility of published financial statements. In this light, this research sought to empirically investigate the Independence of auditors and reliability of financial reports in banking industry. The research adopts a survey and a descriptive research design with a well-structured questionnaire. Data were basically sourced through primary means. The population of the study comprise staff of the twenty four (24) commercial banks in Nigeria. Five banks were selected from the twenty four and One hundred (100) respondents were sampled, twenty from each banks. Four hypothesis were formulated and tested with the used of Chi-square analysis. The analysis resulted into rejecting the four null hypotheses and concluding that; there is significant relationship between audit tenure and reliability of auditors’ financial reports; audit firm Competition for service affect reliability of data; auditor-client-relationship affect the reliability of financial report and that there is relationship between audit fee and reliability of auditors’ financial report. Among other recommendations, it was recommended that standards of independence for auditors should be designed to promote an environment in which the auditor is free of any influence, interest or relationship that might impair professional judgment or objectivity.

Table of Contents of Independence of Auditors and Reliability of Financial Reports in Banking Industry

Chapter One: Introduction

1.1             Background to the Study

1.2     Statement of the Problem

1.3     Objectives of the Study

1.4     Research Questions

1.5     Statement of Research Hypotheses

1.6     Scope of the Study

1.7     Limitation of the Study  

1.8     Significance of the Study

1.9     Research Methodology

1.10   Definition of Key Terms

Chapter Two: Literature Review

2.1     Introduction         

2.2     Conceptual Framework

2.3     Theoretical Framework

2.4     Empirical Framework

2.5     Gaps in Literature

Chapter Three: Research Methodology

3.1      Introduction         

3.2     Research Design  

3.3     Population of Study       

3.4     Sample Size         

3.5     Sampling Technique      

3.6     Re-Statement of Research Hypotheses

3.7     Sources of Data Collection      

3.8     Instrument of Data Collection  

3.9     Validity and Reliability Test

3.10   Methods of Data Analysis

Chapter Four: Data Presentation and Analysis

4.1      Introduction         

4.2      Personal Characteristics of the Respondents

4.3     Response of Respondents to the Problem Areas    

4.4     Testing And Interpretation of Hypotheses

4.6     Discussion of Results     

Chapter Five: Summary, Conclusion and Recommendation

5.0      Introduction         

5.1     Summary of Findings    

5.2     Conclusion                    

5.3     Recommendations

5.4     Suggestions for Further Studies

5.5     Contribution to Knowledge

References 

Appendix I                              

Appendix II 

Download Chapters 1 to 5 PDF