Stakeholders Perception of Public Sector Performance Audit


  • Ewa Uket E Department of Accountancy, Faculty of Management Sciences, Cross River University of Technology, Ogoja Campus, Ogoja, Nigeria.



Audit expectation gap, Public expenditure, Medium term expenditure framework, Public sector, Transparency.


This study focused on evaluating public sector audit quality on public expenditure management in Nigeria. Qualitative and quantitative research was applied and data analysed using SPSS and NVivo 10. The F-statistics of 37.611, 27.644 and 27.218 explains the variations as adequate and significant at p <0.000. The R ratios of 0.621, 0.562 and 0.559 indicate significant influence of the audit quality on agencies’ expenditure management. The R-Square values of 0.385, 0.315 and 0.312 public expenditure management is influenced by audit quality. The study found significant relationship between audit qualities, agencies expenditure management, external influences on auditors that impair their independence and highlighted the absence of Audit Commission thus recommended the amendment of the Audit Act to promote yearly mandatory rendition of performance audit that addresses economy, efficiency and effectiveness (3Es) and standardized performance audit guidelines for presenting the audit reports that should be made available curtail non-audit service contracts from Agencies.


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How to Cite

E, E. U. . (2022). Stakeholders Perception of Public Sector Performance Audit. Journal of Accounting, Business and Finance Research, 14(2), 45–57.