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Auditor independence and audit quality in Nigeria public sector: A critical

Audit quality was extensively debated among researchers. The fact that there is greeter desire for consistency among researchers and practitioner, to date there is no consensus on how to assess audit quality. The word audit quality is a subject that is debatable among both public and private sector...

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Main Authors: Wakil, Gana Kafiya, Alifiah, Mohd. Norfian, Teru, Peter
Format: Article
Published: Innovare Academics Sciences Pvt. Ltd 2020
Subjects:
HF Commerce
Online Access:http://eprints.utm.my/id/eprint/87235/
http://dx.doi.org/10.31838/jcr.07.07.153
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spelling my.utm.872352020-10-31T12:26:58Z http://eprints.utm.my/id/eprint/87235/ Auditor independence and audit quality in Nigeria public sector: A critical Wakil, Gana Kafiya Alifiah, Mohd. Norfian Teru, Peter HF Commerce Audit quality was extensively debated among researchers. The fact that there is greeter desire for consistency among researchers and practitioner, to date there is no consensus on how to assess audit quality. The word audit quality is a subject that is debatable among both public and private sector of the economy. In the Nigerian public sector audit quality plays a crucial role in ensuring accountability and transparency. To attain audit quality, auditors need to be independent both in fact and in appearance. Therefore, this paper was design to examine the correlation between auditor independence and audit quality of the public sector in Nigeria. The researcher expects a clear positive relationship between auditor independence and public sector audit efficiency. Generally, this study outcome is expected to agree with the view that auditors with greater independence will overcome auditors' predispositions to generate low-quality audit reports. Practical and theoretical implications will be advanced and suggestion for future study in this field. Innovare Academics Sciences Pvt. Ltd 2020 Article PeerReviewed Wakil, Gana Kafiya and Alifiah, Mohd. Norfian and Teru, Peter (2020) Auditor independence and audit quality in Nigeria public sector: A critical. Journal of Critical Reviews, 7 (7). pp. 839-845. ISSN 2394-5125 http://dx.doi.org/10.31838/jcr.07.07.153
institution Universiti Teknologi Malaysia
building UTM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Teknologi Malaysia
content_source UTM Institutional Repository
url_provider http://eprints.utm.my/
topic HF Commerce
spellingShingle HF Commerce
Wakil, Gana Kafiya
Alifiah, Mohd. Norfian
Teru, Peter
Auditor independence and audit quality in Nigeria public sector: A critical
description Audit quality was extensively debated among researchers. The fact that there is greeter desire for consistency among researchers and practitioner, to date there is no consensus on how to assess audit quality. The word audit quality is a subject that is debatable among both public and private sector of the economy. In the Nigerian public sector audit quality plays a crucial role in ensuring accountability and transparency. To attain audit quality, auditors need to be independent both in fact and in appearance. Therefore, this paper was design to examine the correlation between auditor independence and audit quality of the public sector in Nigeria. The researcher expects a clear positive relationship between auditor independence and public sector audit efficiency. Generally, this study outcome is expected to agree with the view that auditors with greater independence will overcome auditors' predispositions to generate low-quality audit reports. Practical and theoretical implications will be advanced and suggestion for future study in this field.
format Article
author Wakil, Gana Kafiya
Alifiah, Mohd. Norfian
Teru, Peter
author_facet Wakil, Gana Kafiya
Alifiah, Mohd. Norfian
Teru, Peter
author_sort Wakil, Gana Kafiya
title Auditor independence and audit quality in Nigeria public sector: A critical
title_short Auditor independence and audit quality in Nigeria public sector: A critical
title_full Auditor independence and audit quality in Nigeria public sector: A critical
title_fullStr Auditor independence and audit quality in Nigeria public sector: A critical
title_full_unstemmed Auditor independence and audit quality in Nigeria public sector: A critical
title_sort auditor independence and audit quality in nigeria public sector: a critical
publisher Innovare Academics Sciences Pvt. Ltd
publishDate 2020
url http://eprints.utm.my/id/eprint/87235/
http://dx.doi.org/10.31838/jcr.07.07.153
_version_ 1683230712349589504
score 13.211869

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