Browsing by Author "Benjamin, David Uyagu"

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    Effect of External Audit on Accountability and Transparency of Listed Deposit Money Banks in Federal Capital Territory, Abuja
    (Department of Accounting, Faculty Of Administration, Nasarawa State University, Keffi, 2020-03-03) Iyere, Samuel Iheonkhan; Benjamin, David Uyagu
    Accountability and transparency remain a veritable means of building trust in any organization for the purpose of building and growing a modern day economy. This study investigated the effect of external audit on accountability and transparency of listed deposit money banks in FCT, Abuja. The study had a population of 120 and a sample size of 92 which was arrived at using Taro Yamane sampling model. Data gathered using questionnaires administered to the respondents and was analysed using multiple regression technique. The findings revealed that professional competence and application of international auditing standards had positive and significant effect accountability and transparency of listed deposit money banks operating in FCT Abuja.It was recommended amongst others that managers of listed deposit money banks in FCT Abuja should ensure that the external auditors apply international auditing standards in the engagement and use personal that have professional competence in order to boost accountability and transparency of their activities.