Jul 2026· Current: Jurnal Kajian Akuntansi dan Bisnis Terkini· Vol 7, pp. 566-578· 0 citations· 36 references
Abstract
The role of internal auditors is crucial as an early warning system for violations or irregularities that indicate corruption, collusion, and nepotism, both in central and regional governments. Government internal auditors are expected to detect fraud early on that could harm state finances. However, in reality, the practice of corruption, collusion, and nepotism continues and is increasing. This raises questions about the effectiveness of government internal auditors. This study aims to examine and analyze the influence of competence and goal orientation on auditor performance. The study population consisted of auditors in Inspectorates throughout Riau Province, with 214 auditors selected through purposive sampling. The analytical method used in this study is Structural Equation Modeling (SEM). The novelty of this study is the incorporation of motivational goal orientation that psychologically actualizes auditors' technical capabilities, resulting in reliable performance improvements in high-risk environments. Public sector oversight needs to shift the focus of its capacity-building initiatives from merely developing technical skills to fostering a flexible and learning-oriented attitude.
Audit quality remains a critical yet under-examined governance concern in Nigerian sub
national government parastatals, where recurring audit queries and unresolved financial
irregularities continue to undermine public financial accountability. This study investigates
the joint drivers of audit quality in Oyo State government parastatals, focusing specifically on
the combined contribution of auditors' independence and Information Technology (IT)
adoption. Anchored in Agency Theory, the study adopted a quantitative, explanatory cross
sectional survey design. Data were collected from 189 respondents comprising audit staff,
management staff, and administrative/support personnel of the Office of the Auditor-General
for Oyo State and the Office of the Auditor-General for Local Government, selected through
stratified random sampling from a population of 415 employees. A structured questionnaire,
validated for content and construct validity and found reliable (Cronbach's alpha = 0.855),
was used for data collection, and hypotheses were tested using multiple linear regression.
Findings: The joint model comprising auditors' independence and Information Technology
explained 61.2 percent of the variance in audit quality (R = 0.782, R² = 0.612, Adjusted R² =
0.607, F(2,186) = 146.408, p < 0.001), leading to rejection of the null hypothesis. Auditors'
independence emerged as the dominant driver (Beta = 0.653, p < 0.001), while Information
Technology retained a smaller, though statistically significant, unique contribution (Beta =
0.183, p = 0.002) once shared variance with independence was accounted for. Collinearity
diagnostics (VIF = 1.672; tolerance = 0.598) confirmed that the estimates were stable and
not distorted by multicollinearity. Practical implications: The findings indicate that
structural and legal reforms strengthening auditors' independence should precede, and be
prioritised over, technology-centred interventions, since the incremental explanatory
contribution of Information Technology beyond independence is comparatively modest.
Originality/value: This study contributes context-specific empirical evidence, rare in sub
Saharan African public sector auditing research, on the relative and joint importance of
institutional independence and technological capacity as drivers of audit quality, and offers a
replicable evidentiary basis for audit-reform prioritisation in resource-constrained
government settings.
Akanbi, Paul Ayobami, Hassanatu Yakubu· Journal of Accounting and Fi...· 0 citations
Auditor independence is a fundamental pillar of corporate governance that safeguards the quality of financial reporting and mitigates the risk of reporting manipulation. This study aims to map the latest empirical evidence on the influence of auditor independence on corporate accounting behavior. Adopting a Systematic Literature Review approach guided by the PRISMA reporting framework, this study thoroughly examines 30 reputable scientific articles indexed in the Scopus database, published within the last five years (2021–2026). The search strategy employed the keywords 'auditor independence', 'accounting behavior', 'earnings management', and 'reporting quality' combined with Boolean operators. The main findings indicate that the relationship between auditor independence and accounting behavior is complex; independence does not exert a single linear effect but is strongly shaped by critical mediating and moderating variables, including audit tenure, audit fees, client pressure, firm ethical culture, and auditor gender diversity. This synthesis reveals patterns of consensus and theoretical debate regarding the effectiveness of oversight mechanisms. The article contributes theoretically by enriching the discourse on audit ethics and offers practical guidance for regulators in formulating more adaptive supervisory policies, as well as serving as a strategic reference for auditors seeking to enhance professionalism and objectivity amid the complexities of modern business.
Wan Fachruddin, Haflah Furqan· Journal of Creative Power a...· 0 citations
This study aims to examine the influence of Professional Audit Standards and Auditor Independence on Government Financial Audit Quality within a Regional Government Inspectorate in Indonesia. Employing a quantitative approach, data were collected through a structured questionnaire distributed to 30 auditees selected via purposive sampling. Multiple linear regression analysis was used to test the hypotheses. The results indicate that Professional Audit Standards have a positive but statistically insignificant effect on Audit Quality. In contrast, Auditor Independence has a positive and significant effect on Audit Quality. Furthermore, both variables jointly exert a significant influence on Audit Quality, explaining 44.2% of its variance. The findings highlight that while formal compliance with professional standards is necessary, auditor independence plays a more critical role in ensuring objective and high-quality audit outcomes. The study recommends that the Regional Government Inspectorate continuously strengthen the implementation of professional standards through regular training and enhance auditor independence by mitigating conflicts of interest and external pressures.
Yasser, Agusmadi, Marzuki et al.· Review of Business and Accou...· 0 citations
Internal auditing is pivotal in promoting accountability, transparency, and effective governance in State-Owned Enterprises (SOEs). Historically, SOEs in Zimbabwe have faced systemic institutional challenges, including the mismanagement of public funds, financial irregularities, and operational underperformance. This study examines the expectations of Boards of Directors regarding internal auditing in Zimbabwean SOEs, focusing on the extent to which boards rely on internal auditors for risk management, regulatory compliance, and operational oversight. Employing a qualitative multiple-case study research design, semi-structured interviews were conducted with fifteen board members and audit committee chairs across five selected public enterprises in the energy, transport, and utilities sectors. Thematic analysis reveals that while boards expect internal auditors to provide objective, strategic assessments to safeguard public assets, their effectiveness is heavily constrained by structural competence gaps, restricted resource allocations, and compromised reporting independence. The study recommends the strict enforcement of dual-reporting frameworks under the Public Entities Corporate Governance Act [Chap 10:31], the institutional ring-fencing of audit budgets, and a operational shift toward forward-looking, risk-based auditing to align internal audit outputs with strategic board expectations.
Keywords: Internal audit, State-Owned Enterprises, Board expectations, corporate governance.
Jenfan Muswere, H. Mukono, Fainos Chinjova et al.· International journal of res...· 0 citations
An early-stage adoption pattern in which auditors perceive strong AI benefits – particularly in automation, data analysis, and text processing – yet willingness to implement AI remains moderate is suggested, consistent with an audit context where adoption requires not only expected gains but also confidence in explainability and evidential traceability.
Natalia Alonso-Morales, Alejandro Sáez-Martín, A. López-Hernández et al.· International Journal of Pub...· 0 citations
Objective: Government internal supervision plays a strategic role in ensuring compliance, accountability, and improved performance among civil servants. This study aims to analyze the implementation of the government internal supervision policy based on Minister of Home Affairs Regulation Number 107 of 2017 at the Regional Inspectorate of West Kutai Regency and to identify the role and constraints of internal supervision in improving civil servant performance. Method: This study employed a descriptive qualitative approach. Data were collected through interviews with the Regional Inspector, auditors or Government Internal Supervisory Apparatus personnel, representatives of the Human Resources Development and Personnel Agency, and civil servants, supported by observation and documentation. Data were analyzed using the Miles, Huberman, and Saldaña model, comprising data condensation, data display, and conclusion drawing and verification. Results: The findings indicate that the internal supervision policy has generally been implemented through policy communication, resource support, implementers’ commitment, division of responsibilities, standard operating procedures, and the Annual Supervision Work Program. Novelty: Based on George R. Terry’s supervision indicators, the process includes establishing standards, measuring work performance, comparing actual performance with established standards, and taking corrective action. Internal supervision contributes to improving discipline, compliance, professionalism, administrative quality, and personnel accountability. However, its implementation remains suboptimal due to limited numbers and competencies of supervisory personnel, budgetary and infrastructure constraints, extensive supervisory coverage, weak evaluation documentation, inconsistent discipline, and limited commitment among some audited entities to follow up on recommendations. Therefore, internal supervision has positively contributed to civil servant performance but requires stronger supervisory capacity, monitoring systems, and consistent follow-up.
Kornelia Luaq, Kridawati Sadhana, Chandra Dinata· International Journal of Bus...· 0 citations
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