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Showing 1 to 3 of 3 for “"Public- interest entities"”.

  1. The Effect of Prohibiting Non-Audit Services on Auditor Independence of Mind in the United Kingdom

    … regulators responsible for protecting investors' interests have long debated the non-audit services (NAS) provided by auditors and how they impact auditor independence. In addition to audit examinations, audit firms often provide clients with NAS such as tax services, litigation support services, …

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  2. Effects of IFRS adoption on the financial statements of Nigerian listed entities: the case of oil and gas companies

    … Standards (IFRS). By this pronouncement, all publicly listed companies and significant public interest entities in Nigeria were statutorily required to issue IFRS based financial statements for the year ended December, 2012. This study investigates the impact of the adoption of IFRS on the …

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