European Journal of Accounting, Auditing and Finance Research (EJAAFR)

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Perception of Auditors Working Environment and Audit Quality in Nigeria


Over the years several reforms have been introduced by government and various institutions charged with the responsibility of regulating and enforcing audit failure. This study therefore investigated the perception of auditors’ working environments proxied by top management support training and developing, physical working environment and autonomy to implement audit techniques on audit quality in Nigeria. The study adopted survey research design, collecting relevant data with the aid of an adopted structured questionnaire. The population comprised of auditors in both private and public sector with offices located in Lagos State. Purposive sampling techniques was adopted to select 110 auditors. The instrument was validated using Cronbach alpha reliability coefficient of the constructs ranged from 0.647 to 0.899. The descriptive and inferential statistics. The study found that auditors working environment had significant influence on audit quality (Adj: R2= 0.344, F (4, 104) = 13.656; <0.001). The study concluded that top management support training and development, physical working environment and autonomy to implement audit techniques learnt during training positively influences audit quality. It was recommended that management in charge of audit generally take cognizance of top management support, training and development of auditors, physical working environment and autonomy to implement audit techniques as a premise towards improving audit quality

Keywords: Audit Quality, Training, management support, physical working environment

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