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

• Main Author: Kehinde, Oyewumi Hassan
• Format: Thesis
• Language: English; English
• 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; https://etd.uum.edu.my/7775/; https://sierra.uum.edu.my/record=b1698804~S1

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.