Blog Archives

External Auditors and the Codes of Corporate Governance in Nigeria

The importance of the external auditors seems to be well-appreciated in Nigeria. Of the four corporate governance codes presently in force in Nigeria, three of them have provisions regarding external auditors. The only corporate governance code without any provision on

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Code of Corporate Governance in Nigeria 2011 and International Best Practices on Corporate Governance: Board committees

Another corporate governance issue with well-established international best practice relates to the committees of the board of directors. In continuation of the discussion on the compliance of the Code of Corporate Governance in Nigeria 2011 (2011 SEC Code) with international

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Independent Directors: Are there any roles for them?

In continuation of our discussions on independent directors [see here, here and here], this article discusses the fundamental issue of the role of independent directors. The necessity of discussing the role of independent director is predicated on establishing the reason

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