Auditors independence, a tool for managerial effectiveness

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Abstract

Ths study is on Auditors independence, a tool for managerial effectiveness. This research work was on Auditors’ Independence: A tool for managerial effectiveness, (A study of Oceanic Bank International Plc Owerri, Imo State. The aim was to find out how auditors Independence affect managerial effectiveness and efficiency. In carrying out the research, research questions were developed and hypotheses were formulated for empirical valuation. Data were further analyzed with the aim of providing answers tested using analysis of variance (ANOVA). The research shows the following findings, that low level of auditors independence causes poor managerial effectiveness and that there is a direct relationship between auditors’ independence and the level of managerial effectiveness. The following were the recommendations that Auditors should carefully avoid situations where the fees received from one client or group of connected clients total up to 25% of their total income so that the objective of their audit work will be maintained. 
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Auditors independence, a tool for managerial effectiveness

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