Impact of Partnership Attributes on Audit Quality: Evidence from Private Audit Firms in Addis Ababa
| dc.contributor.advisor | Dakito Alemu (PhD) | |
| dc.contributor.author | Nardos Worku | |
| dc.date.accessioned | 2026-03-03T05:15:21Z | |
| dc.date.available | 2026-03-03T05:15:21Z | |
| dc.date.issued | 2025-09 | |
| dc.description.abstract | This study examines how partner rotation, industry specialization, competence, and workload management influence audit quality in private audit firms in Addis Ababa, Ethiopia. Motivated by conflicting global evidence, limited empirical research in the Ethiopian context and Ethiopia’s ongoing efforts to establish a capital market which demands for high-quality, transparent financial reporting, this study responds to concerns about audit quality in a profession dominated by sole practitioners, who often face limited resources, expertise, and peer review opportunities. The study adopted a descriptive explanatory survey research design and quantitative research approach. A total of 122 questionnaires were distributed to audit partners, principals, and managers using random sampling from the 176 private certified firms registered in Addis Ababa, yielding 110 usable responses. Data were collected using a structured Likert-scale questionnaire and analyzed through descriptive statistics, Pearson correlation statistics, and multiple regression analysis. Regression analysis revealed that partner workload management had the strongest impact, followed by partner rotation and industry specialization. Although partners' competence showed a positive coefficient, it was not statistically significant. The model’s R² indicates that significant portion of the variance in audit quality was explained by the predictors. The findings underscore the importance of structural practices in audit firms, especially managing partner workloads, promoting rotation and industry specialization, to enhance audit quality. While competence remains relevant, it appears to require reinforcement from other factors. This research contributes to audit quality literature and offers practical recommendations for improving audit standards in Ethiopia’s evolving regulatory environment. | |
| dc.identifier.uri | https://etd.aau.edu.et/handle/123456789/7785 | |
| dc.language.iso | en_US | |
| dc.publisher | Addis Ababa University | |
| dc.subject | Audit quality | |
| dc.subject | Partner rotation | |
| dc.subject | Industry specialization | |
| dc.subject | Auditor competence | |
| dc.subject | Workload management | |
| dc.title | Impact of Partnership Attributes on Audit Quality: Evidence from Private Audit Firms in Addis Ababa | |
| dc.type | Thesis |