ISSN 2394-5125
 

Research Article 


AUDITOR INDEPENDENCE AND AUDIT QUALITY IN NIGERIA PUBLIC SECTOR: A CRITICAL REVIEW

Gana Kafiya Wakil, Mohd Norfian Alifiah, Peter Teru.

Abstract
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 auditorsí predispositions to generate low-quality audit reports. Practical and theoretical implications will be advanced and suggestion for future study in this field.

Key words: Auditor Independence, Audit Quality, Public Sector, Nigeria.


 
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How to Cite this Article
Pubmed Style

Gana Kafiya Wakil, Mohd Norfian Alifiah, Peter Teru. AUDITOR INDEPENDENCE AND AUDIT QUALITY IN NIGERIA PUBLIC SECTOR: A CRITICAL REVIEW. JCR. 2020; 7(7): 839-845. doi:10.31838/jcr.07.07.153


Web Style

Gana Kafiya Wakil, Mohd Norfian Alifiah, Peter Teru. AUDITOR INDEPENDENCE AND AUDIT QUALITY IN NIGERIA PUBLIC SECTOR: A CRITICAL REVIEW. http://www.jcreview.com/?mno=108951 [Access: April 17, 2021]. doi:10.31838/jcr.07.07.153


AMA (American Medical Association) Style

Gana Kafiya Wakil, Mohd Norfian Alifiah, Peter Teru. AUDITOR INDEPENDENCE AND AUDIT QUALITY IN NIGERIA PUBLIC SECTOR: A CRITICAL REVIEW. JCR. 2020; 7(7): 839-845. doi:10.31838/jcr.07.07.153



Vancouver/ICMJE Style

Gana Kafiya Wakil, Mohd Norfian Alifiah, Peter Teru. AUDITOR INDEPENDENCE AND AUDIT QUALITY IN NIGERIA PUBLIC SECTOR: A CRITICAL REVIEW. JCR. (2020), [cited April 17, 2021]; 7(7): 839-845. doi:10.31838/jcr.07.07.153



Harvard Style

Gana Kafiya Wakil, Mohd Norfian Alifiah, Peter Teru (2020) AUDITOR INDEPENDENCE AND AUDIT QUALITY IN NIGERIA PUBLIC SECTOR: A CRITICAL REVIEW. JCR, 7 (7), 839-845. doi:10.31838/jcr.07.07.153



Turabian Style

Gana Kafiya Wakil, Mohd Norfian Alifiah, Peter Teru. 2020. AUDITOR INDEPENDENCE AND AUDIT QUALITY IN NIGERIA PUBLIC SECTOR: A CRITICAL REVIEW. Journal of Critical Reviews, 7 (7), 839-845. doi:10.31838/jcr.07.07.153



Chicago Style

Gana Kafiya Wakil, Mohd Norfian Alifiah, Peter Teru. "AUDITOR INDEPENDENCE AND AUDIT QUALITY IN NIGERIA PUBLIC SECTOR: A CRITICAL REVIEW." Journal of Critical Reviews 7 (2020), 839-845. doi:10.31838/jcr.07.07.153



MLA (The Modern Language Association) Style

Gana Kafiya Wakil, Mohd Norfian Alifiah, Peter Teru. "AUDITOR INDEPENDENCE AND AUDIT QUALITY IN NIGERIA PUBLIC SECTOR: A CRITICAL REVIEW." Journal of Critical Reviews 7.7 (2020), 839-845. Print. doi:10.31838/jcr.07.07.153



APA (American Psychological Association) Style

Gana Kafiya Wakil, Mohd Norfian Alifiah, Peter Teru (2020) AUDITOR INDEPENDENCE AND AUDIT QUALITY IN NIGERIA PUBLIC SECTOR: A CRITICAL REVIEW. Journal of Critical Reviews, 7 (7), 839-845. doi:10.31838/jcr.07.07.153