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

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, Vol.10(2), pp. 165-185.

35 Pages Posted: 27 Jan 2020

See all articles by E. Okike

E. Okike

Independent

Emmanuel Adegbite

University of Nottingham

F. Nakpodia

Independent

S. Adegbite

Independent

Date Written: 2015

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 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.

Suggested Citation

Okike, E. and Adegbite, Emmanuel and Nakpodia, F. and Adegbite, S., A Review of Internal and External Influences on Corporate Governance and Financial Accountability in Nigeria (2015). 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, Vol.10(2), pp. 165-185., Available at SSRN: https://ssrn.com/abstract=3512797 or http://dx.doi.org/10.2139/ssrn.3512797

E. Okike

Independent

Emmanuel Adegbite (Contact Author)

University of Nottingham ( email )

University Park
Nottingham, NG8 1BB
United Kingdom

F. Nakpodia

Independent

S. Adegbite

Independent

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