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Journalism plays an important role in the successful dissemination of information. The impetus behind the emergence of journalism on the scene was to create and improve the availability of public knowledge about a topic or case. This development was caused by educational advances and the public’s need to know and learn about the events in their environment. As a result, independence has been an important journalistic value for years and continues to be one of the four fundamental principles of the Code of Ethics of the Society of Professional Journalists.

However, in the changing media environment of today, many journalists and media organizations operate in situations that challenge this traditional notion of independence: sports fans write about their favorite teams, moms bloggers whose coverage revolves around Around the lives of their children and families, activists cover the problems. they are involved, journalists supported by companies or non-profit organizations. Some people whose work involves acts of journalism do not know what to call what they do: journalism, blogging, citizen journalism, brand journalism. This article does not intend to return or resolve old arguments about whether bloggers are journalists or new discussions about limits in an increasingly murky area between traditional journalism and traditional public relations. The point is to encourage consideration of the role that independence plays in your news organization and how to protect integrity if independence is not a realistic value for your organization.

The SPJ Code of Ethics is based on independence, mainly in terms of financial matters, such as the influence of advertisers and the acceptance of free gifts. And those are remarkable problems that your organization must address. But the value of independence manifests itself in other ways that come to the lives of people and even their families. Many news organizations prohibit news employees from holding public offices or posting campaign signs in their yards or bumper stickers on their cars (a problem sometimes with family members who are not journalists and want to express their political opinions). Some journalists involved in political coverage abstain from voting, so as not to force them to take a position they try to avoid in their work. Even before much of the economic turmoil that has changed the media landscape, some journalists asked whether the vigorous protection of independence had provoked a distant attitude from the community that was as damaging in its way as entangled journalists attempted avoid.

In general, the meaning of the independence of journalists and the reports (opinions) can not be overemphasized. However, the practical values ​​of the independence of journalists and the reports (opinions) are what matter most to the public and to the other users of the report. Therefore, this is the underlying factor that would be examined by this study.

1.2 statement OF THE PROBLEM

Business, government activities, entertainment and all kinds of news about worthy events can not become public knowledge properly without proper journalism. This entails the need for accountability and independence on the part of those appointed to manage and direct the affairs of the media.

It is observed that some people think that the independent review of news by external journalists can improve the performance of journalism.

In the Nigerian context, it is observed that some people think that the independent review of news by external journalists can improve the quality of the information provided. Others believe that there is no evidence to show that the work done by external journalists has helped to improve the quality of the information. In fact, some people even point out that there is no system of examination, investigation, verification and monitoring of information in Nigeria.

The problems that this study tries to examine are the following:

(1) Many members of the public believe that journalists are often manipulated by their employers.

(2) Many people think that journalists pursue personal interests in the performance of media functions for their clients.


(I). Determine if the independence of journalists in Nigeria has improved the level and content of the reports and the credibility of the news.

(ii). Find out if external journalists are free of any external influence in the performance of their professional duties to their clients.

(iii). Check that the likely factors hinder the independence and professional reports (opinions) of external journalists.

(Ii) (To the extent possible) Proposals to improve and improve the independence of journalists and news in Nigeria.


The study focuses on journalism driven by the law for the public. In other words, the study analyzes journalists, media companies and their external journalists who are tasked with providing real information. The study will seek to assess the independence of journalists and news in Nigeria. The question of the interested parties, the concept of independence of journalists and information in Nigeria are also taken into account. Therefore, the study will only be limited to external journalists, media companies, interested parties and the Nigerian public. The study covers the period from.


For the purposes of this investigation, the following fundamental research questions are:

(I) Are external journalists really independent in the performance of their duties in the Nigerian environment?

(Ii) What is the public perception of independence and the reports of external journalists?

(III). Are the legal and professional provisions in force in relation to the independence and information of journalists adequate?

(Iv). Are journalists’ reports fully understood by members of the public (users) about their expectations?

(V) Is it necessary to expand the areas that will be covered in the journalists’ reports?


In the hope that this research will be successful, the following points are the importance of the study:

I. External journalists in particular and the profession of mass communications in general will find this study useful. This is because some of the recommendations that emerge from this study help strengthen the independence of journalists. In addition, the study’s recommendations can also improve the benefits of journalists’ reports. As a result, the image of the mass communications profession in Nigeria is improving.

ii. Shareholders and other users of media reports also find this study useful. This is because any effort that improves the independence of external journalists and the usefulness of their reports will be of great importance to the interest of the users of the financial statements.

iii. This study will benefit academics and students of journalism, as well as other related courses in tertiary institutions in Nigeria. This is because this study allows them to recognize (at least in part) the discrepancy between theory and practice with respect to the independence of journalists and the usefulness of their reports.

iv. The research will also be useful for the researcher. This is because the study will expose the researcher to many related areas in the course of his or her research. This will improve the experience, knowledge and understanding of investigators regarding the independence of journalists and the reporting of problems in Nigeria.

v. Finally, research contributes to knowledge and serves as

Secondary document for all other researchers in a related field.



A journalist is a qualified accountant who reviews the financial records of an individual or a company and signs them a statement.


Journalism is a systematic process of compiling and objectively evaluating claims about economic activity and events, to determine the degree of coherence between these claims and the established criteria, and to communicate the results to interested users.


Freedom of control or influence of others or another.


Emissions that are distributed to the public.


This work is divided into five chapters. Chapter one is the introductory chapter that describes the problem, as well as the objectives, scope and importance of the study. In addition, this chapter lists the research questions and the definition of key terms. Chapter 2 examines the literature on the evaluation of the independence of journalists and audit reports in Nigeria. Chapter three describes the research methodology. This chapter explains the research methods applied and the reasons for them.

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