volume 34, issue 8, P1029-1049 2019
DOI: 10.1108/maj-06-2017-1576
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Paul Nnamdi Onulaka, Moade Fawzi Shubita, Alan Combs

Abstract: Purpose This study aims to investigate the extent to which the provision of non-audit services (NAS) by external auditors to audit clients affects auditors’ independence and the audit expectation gap in Nigeria. Design/methodology/approach The study adopts an interpretivist approach. In total, 30 semi-structured, face-to-face interviews were conducted to explore the views expressed by audit partners and pension fund managers in Nigeria; group responses were evaluated and presented separately. After transcri…

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