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A Review of Internal and External Influences on Corporate Governance and Financial Accountability in Nigeria

Okike, E.; Adegbite, E.; Nakpodia, F.; Adegbite, S.

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Authors

E. Okike

E. Adegbite

S. Adegbite



Abstract

No country exists in isolation, and as developing countries like Nigeria aspire to international standards of accountability and governance suited to the developed economies, they are confronted with the reality that it is difficult to separate the sociocultural context in which they operate from the external pressures to conform. This literature review provides deep insights into the developments in corporate governance and accountability in Nigeria, and in particular the influence of internal and external factors. While the extant literature suggests that the lack of corporate governance structures limits improvements in developing economies, we argue that the appropriateness, and the effectiveness of regulatory compliance systems explains corporate governance infractions in the country. We contribute to comparative corporate governance discourse, presenting important implications for key players in corporate governance development and monitoring, across global polity and practice.

Citation

Okike, E., Adegbite, E., Nakpodia, F., & Adegbite, S. (2015). A Review of Internal and External Influences on Corporate Governance and Financial Accountability in Nigeria. International Journal of Business Governance and Ethics, 10(2), 165-185. https://doi.org/10.1504/ijbge.2015.070933

Journal Article Type Article
Acceptance Date Apr 24, 2015
Publication Date Jul 1, 2015
Deposit Date Apr 27, 2015
Publicly Available Date May 6, 2015
Journal International Journal of Business Governance and Ethics
Print ISSN 1477-9048
Electronic ISSN 1741-802X
Publisher Inderscience
Peer Reviewed Peer Reviewed
Volume 10
Issue 2
Pages 165-185
DOI https://doi.org/10.1504/ijbge.2015.070933
Keywords Corporate governance influences, Nigeria, Africa, Regulation.
Public URL https://durham-repository.worktribe.com/output/1406655

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