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: | , , |
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| Format: | Article |
| Published: |
Innovare Academics Sciences Pvt. Ltd
2020
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| Subjects: | |
| Online Access: | http://eprints.utm.my/id/eprint/87235/ http://dx.doi.org/10.31838/jcr.07.07.153 |
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| Institution: | Universiti Teknologi Malaysia |
| Summary: | 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. |
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