Audit retention versus audit rotation : an update of the debate

Purpose: In this paper, an update is provided on the on-going debate between audit retention and audit rotation in different parts of the world. Design and Methodology: This update is provided based on a systematic review of recent scholarship that have explored the supposed benefits or drawbacks of audit rotation amidst a climate of declining confidence in audited financial statements due to a series of financial scandals over the last few years. 28 articles were examined along four key categories, including the geographical distribution of the articles, article type, research themes and research methods. Findings: The findings of the review revealed that the debate between audit rotation and retention has no end in sight with empirical studies finding conflicting results regarding the merits or demerits of adopting a mandatory audit rotation regime in various countries. A recurring message amongst many of the studies is that perhaps time has come for the auditing profession to seek an alternative solution for maintain auditor independence. Practical Implications: A recurring message amongst many of the studies is that perhaps time has come for the auditing profession to seek an alternative solution for maintaining auditor independence. The Significance of The Study: This study reveals that auditor independence cannot be obtained merely by regulation. This is evidenced by the fact that audit-related financial scandals have continued to occur over this long period of time, despite the adoption of mandatory audit rotation in many parts of the world.peer-reviewe

Developing A Nigerian Local Government Through Economic Gardening: A Roadmap

Economic Gardening is an innovative economic development strategy whereby local businesses are fostered and encouraged, and the skills of local workers are upgraded. Since its inception in Littleton, Colorado in 1989, this concept has been put forward by various scholars as a viable and more sustainable economic development strategy than the traditional business attraction strategy. Various implementation experiences have provided further evidence of its effectiveness in improving the quality of life of the inhabitants of a community. This paper charts a roadmap for the development and future implementation of an economic gardening strategy for a Nigerian local government whose officials have shown an interest in adopting such a strategy. A seven-step process was adopted from a review of economic gardening scholarship: 1) Working hand-in-hand with local government officials and other stakeholders, 2) Identifying the community’s assets, 3) Developing a collaborative effort amongst all stakeholders, 4) Developing a clear and transparent operating agreement, 5) Identifying the key targets for services, 6) Developing an effective way to deliver these services, and 7) Communicating regularly with the community so as to gain and retain their support. A lack of political will and a lack of adequate infrastructure were identified as the two biggest obstacles to the successful implementation of the economic gardening strategy in the local government. The first obstacle was mitigated by the fact that it was the local government officials who approached our team to develop the strategy, whilst the second obstacle was mitigated by a proposal for the development of a solar farm within the local government via a public-private partnership with an international solar firm. It is hoped that a successful implementation of this strategy will improve the lives of the inhabitants of the local government and serve as an example for other Nigerian local governments

Knowledge, attitudes and practices related to stroke in Ghana and Nigeria: A SIREN call to action.

INTRODUCTION:Stroke is a prominent cause of death, disability, and dementia in sub-Saharan Africa (SSA). The Stroke Investigative Research and Education Network works collaboratively with stroke survivors and individuals serving as community controls to comprehensively characterize the genomic, sociocultural, economic and behavioral risk factors for stroke in SSA. PURPOSE:In this paper, we aim to: i) explore the attitudes, beliefs, and practices related to stroke in Ghana and Nigeria using the process of qualitative description; and ii) propose actions for future research and community-based participation and education. METHODS:Stroke survivors, their caregivers, health care professionals, and community representatives and faith-based leaders participated in one of twenty-six focus groups, which qualitatively explored community beliefs, attitudes and practices related to stroke in Ghana and Nigeria. Arthur Kleinman's Explanatory Model of Illness and the Social Ecological Model guided the questions and/or thematic analysis of the qualitative data. We hereby describe our focus group methods and analyses of qualitative data, as well as the findings and suggestions for improving stroke outcomes. RESULTS AND DISCUSSION:The major findings illustrate the fears, causes, chief problems, treatment, and recommendations related to stroke through the views of the participants, as well as recommendations for working effectively with the SIREN communities. Findings are compared to SIREN quantitative data and other qualitative studies in Africa. As far as we are aware, this is the first paper to qualitatively explore and contrast community beliefs, attitudes, and practices among stroke survivors and their caregivers, community and faith-based leaders, and health professionals in multiple communities within Nigeria and Ghana