Auditor Independence and NAS: A Comparative Analysis of Selected Current Regulatory Frameworks

Islam, Ainul; Zijl, Tony van; Karim, Waresul

doi:10.2139/ssrn.2046380

Cited by 1 publication

(1 citation statement)

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“…Public accounting firms expanded the scope of their services to include corporate and individual tax planning, internal audit outsourcing and consulting related to mergers and acquisitions, information system (Salehi, 2009). It is argued by many researchers that it is more economical for accounting firms to provide other additional services to their clients, since the auditor has a good knowledge of their client's business (Islam, Karim and Van-Zijil, 2005). According to Bettie and Fearley (2003), it is evident from studies that in some cases, fees received from accounting services exceed the amount received from audit service.…”

Section: Accounting Servicesmentioning

confidence: 99%

Marketing Mix and the Provision of Accounting Services in Nigeria

Ebimobowei¹,

Ekankumo²

2012

AJBMR

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This study examines marketing mix and the provision of accounting services in the Niger Delta of Nigeria. To achieve this objective, data was collected from primary and secondary sources. The secondary sources were from scholarly books and journals while the primary source involved a well structured questionnaire of three sections of sixty five items with an average reliability of 0.84. The data collected from the questionnaire were analyzed using relevant diagnostics tests and multiple regression models. The result revealed that marketing mix variables were positively correlated (0.05) to the provision of accounting services by professional accounting firms. Hence, the paper concludes that the application of relevant marketing mix variables of price, place, promotion and product contributes to the provision of accounting services. Relevant recommendations were provided that would enhance the marketing skills of professional accountants for efficient and effective service delivery to their clients were made. These includes; professional accountants need to expand their knowledge of marketing management; the syllabus of accounting programmes for professional and tertiary institutions should be reviewed to include courses in marketing management to enable students obtain knowledge of marketing; relevant professional accountancy bodies in Nigeria should also include marketing management as part of their training programmes.

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Section: Accounting Servicesmentioning

confidence: 99%