Revised Nigerian Company Law 2020: Matters Arising on Audit Issues

Kassim, Shamusideen Kehinde; Owolabi Sunday Ajao

Revised Nigerian Company Law 2020: Matters Arising on Audit Issues

Kassim, Shamusideen Kehinde *

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Owolabi Sunday Ajao

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Revised Nigerian Company Law 2020: Matters Arising on Audit Issues

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Abstract

Global businesses and economic activities have gone digital and nations are shifting rapidly, fast adjusting all legal and regulatory frameworks to keep pace with realities. This is as true for the corporate bodies doing business in Nigeria as it is for audit-related issues. Consequently, the Companies and Allied Matter Act (CAMA) was revised to provide a more robust framework for restructuring identified legal, regulatory, and observed administrative bottlenecks. On this basis, this study examined revised Nigerian Company Law 2020, matter arising from audit issues. In carrying out this objective, exploratory research approach was adopted, as write-ups, journals, periodicals, and material related to this study were reviewed.

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Funding

No external funding was declared for this work.

Conflict of Interest

The authors declare no conflict of interest.

Ethical Approval

No ethics committee approval was required for this article type.

Data Availability

Not applicable for this article.

How to Cite This Article

Kassim, Shamusideen Kehinde, Owolabi Sunday Ajao. 2020. "Revised Nigerian Company Law 2020: Matters Arising on Audit Issues". Global Journal of Management and Business Research - D: Accounting & Auditing GJMBR-D Volume 20 (GJMBR Volume 20 Issue D2).

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GJMBR Volume 20 Issue D2

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Journal Specifications

Crossref Journal DOI 10.17406/GJMBR

Print ISSN 0975-5853

e-ISSN 2249-4588

Keywords

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Classification

GJMBR-D Classification JEL Code: M42

M40

Submission ReceivedDecember 12, 2019
Peer Review Double Blind
Handling Editor
Accepted January 4, 2020
Published January 15, 2020

Version of record

v1.2

Issue date

December 12, 2020

Language

English

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