出版社：The International Institute for Science, Technology and Education (IISTE)
摘要：The study examined the issue of audit reporting and going concern in the face of corporate scandals in Nigeria. We adopted the survey research design. An instrument containing 20 items was designed using the 5-point Likert scales ranging from strongly agree (5) to strongly disagree (1). A total of 60 samples were drawn from the target population using the simple random sampling technique. Out of the 60 questionnaires administered, 44 were returned upon which the analysis was based. Data analysis was carried out with the aid of SPSS (Statistical Package for Social Sciences). The Chi-square statistical technique was used to test the hypotheses at 5% alpha level. It was found that there are differences in going concern reporting among independent auditors. We also found out using the data analyzed that there is a significant relationship between going concern reporting and corporate failures. The study recommended based on these findings, that all involved in the preparation and audit of financial statement must pay careful attention to going concern assumptions.
