References
Alles, M., & Gray, G. L. (2016). Incorporating big data in audits: Identifying inhibitors and a research agenda to advance audit analytics. International Journal of Accounting Information Systems, 22, 7–22. Alma'aitah, R., Samir, Y., & Helmy, M. (2024). The role of remote auditing and technology readiness on audit quality reporting. [Source information incomplete]. Aondover, A. T. (2025). Role of auditor independence in enhancing audit quality reporting: Evidence from Nigeria's insurance sector. [Source information incomplete]. Appelbaum, D., Kogan, A., & Vasarhelyi, M. A. (2017). An introduction to data analysis for auditors and accountants. Auditing: A Journal of Practice & Theory, 36(4), 1–13. Asogba, E., Eze, O., & Olawale, F. (2025). Audit quality reporting and financial reporting quality among quoted non-financial firms in Nigeria. [Source information incomplete]. Benson, O., & Odien, O. (2025). Auditors' independence, audit tenureship, firm characteristics and audit quality reporting: Evidence from Nigeria. [Source information incomplete]. Cohen, J. (1988). Statistical power analysis for the behavioral sciences (2nd ed.). Lawrence Erlbaum Associates. Cordery, C. J., & Hay, D. C. (2021). Public sector audit. In The Routledge companion to auditing (pp. 245–259). Routledge. Davis, F. D. (1989). Perceived usefulness, perceived ease of use, and user acceptance of information technology. MIS Quarterly, 13(3), 319–340. DeAngelo, L. E. (1981). Auditor size and audit quality. Journal of Accounting and Economics, 3(3), 183–199. DeFond, M., & Zhang, J. (2014). A review of archival auditing research. Journal of Accounting and Economics, 58(2–3), 275–326. DiMaggio, P. J., & Powell, W. W. (1983). The iron cage revisited: Institutional isomorphism and collective rationality in organizational fields. American Sociological Review, 48(2), 147–160. Eisenhardt, K. M. (1989). Agency theory: An assessment and review. Academy of Management Review, 14(1), 57–74. Enofe, A. O., Mgbame, C. J., & Edegware, E. (2020). Audit firm characteristics and auditing quality: The Nigerian experience. [Source information incomplete]. Francis, J. R. (2021). What do we know about audit quality? The British Accounting Review, 53(3), 100945. Hay, D., & Cordery, C. (2021). The future of public sector auditing. Financial Accountability & Management, 37(4), 394–410. IAASB (International Auditing and Assurance Standards Board). (2020). Handbook of the International Code of Ethics for Professional Accountants. IAASB. In, T. H., & Asyik, N. F. (2023). How auditor's professionalism, independence, and information technology influence audit quality reporting. European Proceedings. INTOSAI (International Organization of Supreme Audit Institutions). (2020). Fundamental principles of public sector auditing. INTOSAI. Iyoha, F. O., & Oyerinde, D. (2020). [Title not provided]. [Source information incomplete]. Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360. Knechel, W. R., Thomas, E., & Driskill, M. (2021). Understanding audit quality: Insights from audit professionals. Accounting Horizons, 35(1), 71–94. Krejcie, R. V., & Morgan, D. W. (1970). Determining sample size for research activities. Educational and Psychological Measurement, 30(3), 607–610. JAFM Kwaku, A., Mensah, E., & Osei, K. (2025). Technology and audit quality reporting: Moderating role of auditor experience. [Source information incomplete]. Lapsley, I., Midwinter, A., & Nambiar, T. (2021). Audit quality and governance in the public sector. Public Money & Management, 41(3), 211–218. Li, H., Dai, J., & Vasarhelyi, M. A. (2025). Unsupervised outlier detection in audit analytics. [Source information incomplete]. Mahzan, N., & Lymer, A. (2014). Examining the adoption of computer-assisted audit tools and techniques: Cases of generalised audit software users. International Journal of Accounting Information Systems, 15(1), 1–24. Manneh, M., Njie, S., & Jallow, B. (2025). The relationship between auditor independence and audit quality reporting: Evidence from developing economies. [Source information incomplete]. Mohammed, A., Suleiman, M., & Abubakar, I. (2023). Determinants of adoption of computer assisted auditing techniques: A survey of auditors in Kano State, Nigeria. [Source information incomplete]. Ofoegbu, G. N., Nwoye, U. J., & Okoye, E. I. (2020). Public sector auditing and financial accountability in Nigeria. International Journal of Public Administration, 43(8), 678– 689. Otley, D. (2016). The contingency theory of management accounting and control: 1980– 2014. Management Accounting Research, 31, 45–62. Pollitt, C., Bouckaert, G., & Loffler, E. (2022). Public sector audit and accountability. In The Oxford handbook of public management (pp. 456–475). Oxford University Press. Quick, R. (2020). Audit quality: A review of the literature. Journal of Accounting Literature, 42(1), 1–32. Sadiq, M., Ahmed, I., Nyor, T., & Yahaya, K. A. (2023). Public sector audit quality in Nigeria: Challenges and prospects. Journal of Public Budgeting, Accounting & Financial Management, 35(2), 198–215. Scott, W. R. (2014). Institutions and organizations: Ideas, interests, and identities (4th ed.). SAGE Publications. Shagari, S. L., Abdullahi, A., & Umar, I. (2024). Determinants of generalized audit software adoption by external auditors in Nigeria. [Source information incomplete]. Svanberg, J., & Öhman, P. (2013). Auditors' time pressure: Does ethical culture support audit quality? Managerial Auditing Journal, 28(7), 588–608. Tahir, H., Suleiman, A., & Yusuf, I. (2024). Impact of audit market concentration and auditor attributes on audit quality reporting of consumer goods firms in Nigeria. [Source information incomplete]. Umar, I., Dikko, M., & Gwadabe, U. (2020). Audit independence and public sector accountability in Nigeria. African Journal of Accounting and Finance, 8(2), 112–129. Vasarhelyi, M. A., Kogan, A., & Tuttle, B. M. (2020). Big data in accounting and auditing. Journal of Emerging Technologies in Accounting, 17(1), 1–8. Yamane, T. (1967). Statistics: An introductory analysis (2nd ed.). Harper & Row.
