The article examines how well the rules in Nigeria keep auditors independent. They found problems like whistleblowing not working, auditors not reporting freely, regulators and auditors not doing their jobs well, no unified corporate governance code, too many accounting bodies, and ethics declining. To fix this, they suggest combining corporate governance codes and accounting bodies, making stricter rules to catch fraud, punishing companies and auditors for mistakes, and having auditors chosen by non-executive directors, audit committees, and shareholders.