One of the major issues in L2 learning and cognitive styles is the ambiguity of these concepts. A solution to this issue should involve the following two aspects. First, studies of factorial validity should be conducted with empirical data, and with an appropriate analysis using a theoretically well-developed scale. Second, such studies should…

This research was conducted to determine the behavioural constraints on practices of auditing (BCPAN) in Nigeria and to proffer strategies for making incidence of auditing (internal and external auditors) more effective. Thirty-seven administrators drawn from some public limited liability companies, private companies and tertiary institutions were…