A review of internal and external influences on corporate governance and financial accountability in Nigeria

Okike, Elewechi, Adegbite, Emmanuel, Nakpodia, Franklin, and Adegbite, Stephen (2015) A review of internal and external influences on corporate governance and financial accountability in Nigeria. International Journal of Business Governance and Ethics, 10 (12). pp. 165-185.

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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 socio-cultural 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.

Item ID: 54476
Item Type: Article (Research - C1)
ISSN: 1741-802X
Keywords: internal influences; external influences; financial accountability; Nigeria, regulations; corporate governance
Date Deposited: 30 Oct 2018 03:27
FoR Codes: 15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1503 Business and Management > 150303 Corporate Governance and Stakeholder Engagement @ 100%
SEO Codes: 91 ECONOMIC FRAMEWORK > 9104 Management and Productivity > 910402 Management @ 100%
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