The mediating effect of management support on audit quality and task performance of internal auditors in Nigeria

The mediating effect of management support on audit quality and task performance of internal auditors in Nigeria

This study examines the audit quality determinants on task performance (TP) of internal auditors (IAs) in the Nigerian Tertiary Institutions. Audit quality determinants in this study, therefore, comprise independence and objectivity (IND), internal and external auditors’ relationship (IEAR), communi...

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Main Author: Kehinde, Oyewumi Hassan
Format: Thesis
Language:eng
eng
Published: 2018
Subjects:
HF5667 Professional Ethics
Auditors.
Online Access:https://etd.uum.edu.my/7775/1/s900594_01.pdf
https://etd.uum.edu.my/7775/2/s900594_02.pdf
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id my-uum-etd.7775
record_format uketd_dc
institution Universiti Utara Malaysia
collection UUM ETD
language eng
eng
advisor Che Ahmad, Ayoib
Oluwatoyin, Muse Johnson Popoola
topic HF5667 Professional Ethics
Auditors.
spellingShingle HF5667 Professional Ethics
Auditors.
Kehinde, Oyewumi Hassan
The mediating effect of management support on audit quality and task performance of internal auditors in Nigeria
description This study examines the audit quality determinants on task performance (TP) of internal auditors (IAs) in the Nigerian Tertiary Institutions. Audit quality determinants in this study, therefore, comprise independence and objectivity (IND), internal and external auditors’ relationship (IEAR), communication skills (CS) and management support (MS). The study further investigates the mediating effect of MS on the relationship between IND, IEAR, CS, and the TP in tertiary institutions. This quantitative research employs a cross-sectional design, a survey method, and questionnaire technique. The researcher distributed 528 questionnaires to the respondents, out of which 360 questionnaires were found usable for analysis. Also, the study employs Partial Least Squares-Structural Equation Modelling (PLS-SEM) as a statistical analysis tool. Ten hypotheses were formulated and tested. The results support seven hypothesised relationships, which are significant and positive. Specifically, the findings reveal that IND, CS, and MS have positive significant relationships with the TP, which implies that they have a substantial influence on the TP. Similarly, the findings show that IND and IEAR have positive significant relationships with MS, which indicates they have an impact on the MS, and MS mediates the relationship between IND, IEAR and TP. Three hypotheses are not supported. They are IEAR to TP, CS to MS, and the mediating (MS) effect of CS on TP. This study contributes to theory, methods and practice by introducing CS and employs MS as a mediating variable on TP of IAs. It provides awareness for IAs to have a reasonable level of independence and objectivity, secure adequate management support, promote cordial relationship with the external auditors, and possess excellent communication skills for the actualisation of effective and efficient TP. It also has an implication on the government, regulatory authorities, council, and the management of tertiary institutions.
format Thesis
qualification_name Ph.D.
qualification_level Doctorate
author Kehinde, Oyewumi Hassan
author_facet Kehinde, Oyewumi Hassan
author_sort Kehinde, Oyewumi Hassan
title The mediating effect of management support on audit quality and task performance of internal auditors in Nigeria
title_short The mediating effect of management support on audit quality and task performance of internal auditors in Nigeria
title_full The mediating effect of management support on audit quality and task performance of internal auditors in Nigeria
title_fullStr The mediating effect of management support on audit quality and task performance of internal auditors in Nigeria
title_full_unstemmed The mediating effect of management support on audit quality and task performance of internal auditors in Nigeria
title_sort mediating effect of management support on audit quality and task performance of internal auditors in nigeria
granting_institution Universiti Utara Malaysia
granting_department Othman Yeop Abdullah Graduate School of Business
publishDate 2018
url https://etd.uum.edu.my/7775/1/s900594_01.pdf
https://etd.uum.edu.my/7775/2/s900594_02.pdf
_version_ 1747828264354709504
spelling my-uum-etd.77752021-08-09T08:19:13Z The mediating effect of management support on audit quality and task performance of internal auditors in Nigeria 2018 Kehinde, Oyewumi Hassan Che Ahmad, Ayoib Oluwatoyin, Muse Johnson Popoola Othman Yeop Abdullah Graduate School of Business Othman Yeop Abdullah Graduate School of Business HF5667 Professional Ethics. Auditors. This study examines the audit quality determinants on task performance (TP) of internal auditors (IAs) in the Nigerian Tertiary Institutions. Audit quality determinants in this study, therefore, comprise independence and objectivity (IND), internal and external auditors’ relationship (IEAR), communication skills (CS) and management support (MS). The study further investigates the mediating effect of MS on the relationship between IND, IEAR, CS, and the TP in tertiary institutions. This quantitative research employs a cross-sectional design, a survey method, and questionnaire technique. The researcher distributed 528 questionnaires to the respondents, out of which 360 questionnaires were found usable for analysis. Also, the study employs Partial Least Squares-Structural Equation Modelling (PLS-SEM) as a statistical analysis tool. Ten hypotheses were formulated and tested. The results support seven hypothesised relationships, which are significant and positive. Specifically, the findings reveal that IND, CS, and MS have positive significant relationships with the TP, which implies that they have a substantial influence on the TP. Similarly, the findings show that IND and IEAR have positive significant relationships with MS, which indicates they have an impact on the MS, and MS mediates the relationship between IND, IEAR and TP. Three hypotheses are not supported. They are IEAR to TP, CS to MS, and the mediating (MS) effect of CS on TP. This study contributes to theory, methods and practice by introducing CS and employs MS as a mediating variable on TP of IAs. It provides awareness for IAs to have a reasonable level of independence and objectivity, secure adequate management support, promote cordial relationship with the external auditors, and possess excellent communication skills for the actualisation of effective and efficient TP. It also has an implication on the government, regulatory authorities, council, and the management of tertiary institutions. 2018 Thesis https://etd.uum.edu.my/7775/ https://etd.uum.edu.my/7775/1/s900594_01.pdf text eng public https://etd.uum.edu.my/7775/2/s900594_02.pdf text eng public https://sierra.uum.edu.my/record=b1698804~S1 Ph.D. doctoral Universiti Utara Malaysia Abdulmalik, S., Che-Ahmad, A., & Aliyu U. B. (2015). Financial reporting quality: the role of independent and grey directors, board continuous training and internal audit function. International Postgraduate Business Journal, 7(2), 40-57. Abidin, S., & Baabbad, M. A. (2015). The use of analytical procedures by Yemeni Auditor. 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