Reporters at the Reigners Bible Church in Uyo claim church officials were trying to take cameras and forcing some to leave the area.
A service to ordain the church's founder, Akan Weeks, as a bishop was taking place when the roof collapsed on worshippers inside on Saturday.
Etete Peters at the University of Uyo Teaching Hospital said mortuaries were overflowing and the final death toll will probably be much higher.
According to members of the congregation, the church was still under construction and workers had been rushing to complete it in time for the service.
Ekerete Udoh, a spokesman for the state governor announced an inquiry into whether building standards at the site had been compromised.