Purpose: In India, a national survey conducted in 2003 showed that only 40% of farmers accessed extension. But little is known of the characteristics of farmers who did not access extension. However, this understanding is needed in order to target approaches to farmers, who differ in their access and use of information, that is their information…

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…