Accounting and Auditing

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Browsing Accounting and Auditing by Subject "Accountability"

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    The Determinants of External Audit Quality: A Case Study of Ethiopian Audit Firms
    (Addis Ababa University, 2017-06) Tensae, Nebiye; Gebremedin, Gebrehiwot (Ato)
    The aim of this study is to assess the determinant factors affecting external audit quality in Ethiopian audit firms. Namely independence, audit experience, accountability, audit fee, firm size and regulation. In light of this objective the study adopted quantitative method of research approaches to test a series research hypothesis. Specifically, the study used primary data through close ended questionnaires. From the total population of ninety eight external audit firms licensed and registered in Accounting and Auditing Board of Ethiopia (AABE), fifty two audit firms are selected based on convenience sampling and one hundred four questionnaires are distributed. Two questionnaires are distributed for each firms. The questionnaires are answered by principal/partners and or employed auditors in senior audit position. The results of multiple regression reveal that independence, experience, accountability and regulation are statistically significant factors influencing the variation in audit quality in the Ethiopian external audit firms. The audit fee is significant on 10% significant level whereas, audit firm size is not significant factor that has little or no impact on the audit quality of the Ethiopian external audit firms as it is not significant even at 10% significance level. Therefore, this is a clear signal to audit firms, professional associations and the Accounting and Auditing Board of Ethiopia (AABE) not to ignore the key determinant factors of independence, experience, accountability and regulation identified by this study.
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    The Role of Performance Audit on Performance Improvement and Accountability in the Audited Public Sectors of City Government of Addis Ababa
    (Addis Ababa University, 2019-06) Zerihun, Muleta; Degefe, Duressa (PhD)
    The main objective of this research project is to assess the role of performance audit on performance improvements and accountability in some of the selected audited public sectors in the City Government of Addis Ababa. The study has employed descriptive research method. Survey method has used to conduct this descriptive research. Closed ended questionnaires using Likert 5 scales distributed to these some selected public sectors on which performance audits had conducted from the year 2016 to 2018. The data collected have analyzed using Microsoft excel which is appropriate for this descriptive statistics. For statistical interpretation, mean have used. Based on the data analysis made and results obtain the selected audited public sectors for this research on which performance audit conducted have positive or good perceptions on the performance audit. They also have positive or good perceptions on the auditors’ performance audit recommendations given by the performance auditors but improvements that they made in implementing performance audit recommendations were small or slight. The findings also show that activities performed by the legislature or ‘council’ from viewpoint of the audited public sectors were small or slight and the media participation in performance audit report from viewpoint of the selected audited public sectors were average or moderate. The study has concluded that performance audit has not resulted in significant role on performance improvements and on accountability in these selected public sectors on which performance audit has conducted. Audited public sectors should make performance audit recommendations implement and be result in performance improvements in these selected audited public sectors. Activities of the legislature and the media on audit report findings should also be more perform to increase role of performance audit on accountability.