Abstract

Although corporate governance challenges may be evaluated and explained using various theories, in the context of this article I intend to evaluate corporate governance challenges by relating it to live issues in a context specific environment. Corporate governance challenges influencing business practice in Nigeria are multifarious and multifaceted. They include regulatory laxity, political instability, endemic corruption and fraud, opaque transparency and incomplete disclosure amongst others. These factors constitute barriers to the effective discharge of sound corporate governance practice in Nigeria and shall, in no particular order, be used to evaluate and espouse in greater detail specific corporate governance challenges as they relate to Nigeria.

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