Moderating Effect of Application of Accounting Technology on Audit Quality: Empirical Evidence from Southwest, Nigeria

Amos O. Akinola; Peter S. Daramola; Timilehin E. Adenle

Article Details

Moderating Effect of Application of Accounting Technology on Audit Quality: Empirical Evidence from Southwest, Nigeria

Authors:

Amos O. Akinola | Peter S. Daramola | Timilehin E. Adenle

Publisher:

Cihan University, Iraq

Journal:

Cihan University-Erbil Journal of Humanities and Social Sciences Vol.9 Issue 1, pp.1-12

Document Type:

Article

Publication Date:

1/2025

Document Language:

English

Document ID (Org No.):

2001837238

pISSN:

2707-6342

Keywords:

Abstract:

 This study examines the moderating effect of accounting technology (AT) on audit quality. Primary data were sourced from hundred and fourteen auditors in private practice using a questionnaire drawn on a four-point Likert scale. Both the internal reliability and validity of the instrument were established. Three hundred and eighty-nine participants filled and returned, while three hundred and sixty two were found valid for the study and subjected to analysis using a regression model to test hypotheses one and two while the third hypothesis was subjected to LSM-SEM. The results of the analysis show that there is a positive significant (R2 = 0.554, Pvalue = 0.000) moderating effect of AT on the technical quality of audits and on the service quality of audits (R2 = 0.840, p-value = 0.000). The joint moderating effect of AT was found to have a substantial, positive, and significant effect (adjusted R2 of 0.849, Pvalue = 0.000) on audit quality, while Q2 of 0.540 established the fact that there is a large degree of relevance of the structural model employed for the joint effect. It is therefore recommended that standard-setting boards provide the necessary guidelines to drive audit quality in this era of accounting technology. Additionally, there is a need to conduct studies with a wider scope across regions.

Article Details

Moderating Effect of Application of Accounting Technology on Audit Quality: Empirical Evidence from Southwest, Nigeria

Authors:

Amos O. Akinola | Peter S. Daramola | Timilehin E. Adenle

Publisher:

Cihan University, Iraq

Journal:

Cihan University-Erbil Journal of Humanities and Social Sciences Vol.9 Issue 1, pp.1-12

Document Type:

Article

Publication Date:

1/2025

Document Language:

English

Document ID (Org No.):

2001837238

pISSN:

2707-6342

Accounting information systems

Accounting technology

Audit quality

AuditQual

Service quality

Technical quality

Issues

Article Details

Moderating Effect of Application of Accounting Technology on Audit Quality: Empirical Evidence from Southwest, Nigeria

Authors: Amos O. Akinola | Peter S. Daramola | Timilehin E. Adenle

Publisher: Cihan University, Iraq

Journal: Cihan University-Erbil Journal of Humanities and Social Sciences Vol.9 Issue 1, pp.1-12

Document Type: Article

Publication Date: 1/2025

Document Language: English

Document ID (Org No.): 2001837238

pISSN: 2707-6342

Accounting information systems

Accounting technology

Audit quality

AuditQual

Service quality

Technical quality

Issues

Authors:

Amos O. Akinola | Peter S. Daramola | Timilehin E. Adenle

Publisher:

Cihan University, Iraq

Journal:

Cihan University-Erbil Journal of Humanities and Social Sciences Vol.9 Issue 1, pp.1-12

Document Type:

Article

Publication Date:

1/2025

Document Language:

English

Document ID (Org No.):

2001837238

pISSN:

2707-6342