{"id":"https://openalex.org/W7166707252","doi":"https://doi.org/10.63725/majaf.v7.i1.23","title":"PERFORMANCE AUDIT ETHICS, AUDITOR INDEPENDENCE AND SERVICE DELIVERY IN FEDERAL MINISTRIES, DEPARTMENTS AND AGENCIES IN NIGERIA","display_name":"PERFORMANCE AUDIT ETHICS, AUDITOR INDEPENDENCE AND SERVICE DELIVERY IN FEDERAL MINISTRIES, DEPARTMENTS AND AGENCIES IN NIGERIA","publication_year":2026,"publication_date":"2026-06-25","ids":{"openalex":"https://openalex.org/W7166707252","doi":"https://doi.org/10.63725/majaf.v7.i1.23"},"language":"en","primary_location":{"id":"doi:10.63725/majaf.v7.i1.23","doi":"https://doi.org/10.63725/majaf.v7.i1.23","is_oa":true,"landing_page_url":"https://doi.org/10.63725/majaf.v7.i1.23","pdf_url":"https://majaf.com.ng/index.php/majaf/article/download/405/253","source":{"id":"https://openalex.org/S7407059464","display_name":"Malete Journal of Accounting and Finance","issn_l":"2735-9603","issn":["2735-9603"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Malete Journal of Accounting and Finance","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://majaf.com.ng/index.php/majaf/article/download/405/253","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5021808007","display_name":"Babatolu Ayorinde Tobi","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I18045400","display_name":"Federal University of Agriculture, Abeokuta","ror":"https://ror.org/050s1zm26","country_code":"NG","type":"education","lineage":["https://openalex.org/I18045400"]}],"countries":["NG"],"is_corresponding":false,"raw_author_name":"Ayorinde Tobi Babatolu","raw_affiliation_strings":["Federal University of Agriculture, Abeokuta, Nigeria"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Federal University of Agriculture, Abeokuta, Nigeria","institution_ids":["https://openalex.org/I18045400"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5085992885","display_name":"Ponle Henry Kareem","orcid":"https://orcid.org/0000-0001-5653-320X","observed_orcids":["https://orcid.org/0000-0001-5653-320X"]},"institutions":[{"id":"https://openalex.org/I73621328","display_name":"Girne American University","ror":"https://ror.org/026b8w395","country_code":"CY","type":"education","lineage":["https://openalex.org/I73621328"]}],"countries":["CY"],"is_corresponding":false,"raw_author_name":"Ponle Henry Kareem","raw_affiliation_strings":["Girne American University, Nicosia, Turkey"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Girne American University, Nicosia, Turkey","institution_ids":["https://openalex.org/I73621328"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5119972757","display_name":"Oluwabusayo Nimotalai Ajenifuja","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Oluwabusayo Nimotalai Ajenifuja","raw_affiliation_strings":["Kwara State Internal Revenue Services"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Kwara State Internal Revenue Services","institution_ids":[]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5139686760","display_name":"Mohammad Muatapha Abulfatai","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I98243723","display_name":"Kwara State University","ror":"https://ror.org/05np2xn95","country_code":"NG","type":"education","lineage":["https://openalex.org/I98243723"]}],"countries":["NG"],"is_corresponding":false,"raw_author_name":"Mohammad Muatapha Abulfatai","raw_affiliation_strings":["Kwara State University, Malete"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Kwara State University, Malete","institution_ids":["https://openalex.org/I98243723"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":3,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"7","issue":"1","first_page":"354","last_page":"372"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T12687","display_name":"Public Administration in Developing Nations","score":0.38040000200271606,"subfield":{"id":"https://openalex.org/subfields/3320","display_name":"Political Science and International Relations"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T12687","display_name":"Public Administration in Developing Nations","score":0.38040000200271606,"subfield":{"id":"https://openalex.org/subfields/3320","display_name":"Political Science and International Relations"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10213","display_name":"Public Policy and Administration Research","score":0.3208000063896179,"subfield":{"id":"https://openalex.org/subfields/3321","display_name":"Public Administration"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.20399999618530273,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/performance-audit","display_name":"performance audit","score":0.8999999761581421},{"id":"https://openalex.org/keywords/auditor-independence","display_name":"auditor independence","score":0.7979999780654907},{"id":"https://openalex.org/keywords/auditing-ethics","display_name":"audit ethics","score":0.7850000262260437},{"id":"https://openalex.org/keywords/service-delivery","display_name":"service delivery","score":0.8370000123977661},{"id":"https://openalex.org/keywords/government-accountability","display_name":"government accountability","score":0.7789999842643738},{"id":"https://openalex.org/keywords/transparency-and-accountability","display_name":"transparency and accountability","score":0.6809999942779541},{"id":"https://openalex.org/keywords/public-governance","display_name":"public governance","score":0.6119999885559082},{"id":"https://openalex.org/keywords/nigeria","display_name":"Nigeria","score":0.6679999828338623}],"concepts":[{"id":"https://openalex.org/C2776007630","wikidata":"https://www.wikidata.org/wiki/Q2798912","display_name":"Accountability","level":2,"score":0.8901000022888184},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6668000221252441},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6610000133514404},{"id":"https://openalex.org/C68595000","wikidata":"https://www.wikidata.org/wiki/Q2274177","display_name":"Service delivery framework","level":3,"score":0.6334999799728394},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.6299999952316284},{"id":"https://openalex.org/C2780233690","wikidata":"https://www.wikidata.org/wiki/Q535347","display_name":"Transparency (behavior)","level":2,"score":0.5475999712944031},{"id":"https://openalex.org/C13896816","wikidata":"https://www.wikidata.org/wiki/Q3029422","display_name":"Chief audit executive","level":5,"score":0.5065000057220459},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.44780001044273376},{"id":"https://openalex.org/C150130657","wikidata":"https://www.wikidata.org/wiki/Q4819986","display_name":"Auditor independence","level":5,"score":0.44020000100135803},{"id":"https://openalex.org/C62190432","wikidata":"https://www.wikidata.org/wiki/Q17004774","display_name":"Audit plan","level":5,"score":0.4302000105381012},{"id":"https://openalex.org/C65414064","wikidata":"https://www.wikidata.org/wiki/Q484105","display_name":"Autonomy","level":2,"score":0.4147000014781952},{"id":"https://openalex.org/C140181557","wikidata":"https://www.wikidata.org/wiki/Q2288714","display_name":"Quality audit","level":3,"score":0.37220001220703125},{"id":"https://openalex.org/C2780378061","wikidata":"https://www.wikidata.org/wiki/Q25351891","display_name":"Service (business)","level":2,"score":0.362199991941452},{"id":"https://openalex.org/C147859227","wikidata":"https://www.wikidata.org/wiki/Q294217","display_name":"Public sector","level":2,"score":0.3481999933719635},{"id":"https://openalex.org/C177309310","wikidata":"https://www.wikidata.org/wiki/Q758917","display_name":"Information technology audit","level":5,"score":0.326200008392334},{"id":"https://openalex.org/C191602146","wikidata":"https://www.wikidata.org/wiki/Q6269489","display_name":"Joint audit","level":4,"score":0.31310001015663147},{"id":"https://openalex.org/C2482559","wikidata":"https://www.wikidata.org/wiki/Q206330","display_name":"Objectivity (philosophy)","level":2,"score":0.30809998512268066},{"id":"https://openalex.org/C2780110086","wikidata":"https://www.wikidata.org/wiki/Q161837","display_name":"Public service","level":2,"score":0.30649998784065247},{"id":"https://openalex.org/C35651441","wikidata":"https://www.wikidata.org/wiki/Q625303","display_name":"Independence (probability theory)","level":2,"score":0.29789999127388},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.2883000075817108},{"id":"https://openalex.org/C2779530757","wikidata":"https://www.wikidata.org/wiki/Q1207505","display_name":"Quality (philosophy)","level":2,"score":0.2858999967575073},{"id":"https://openalex.org/C141571065","wikidata":"https://www.wikidata.org/wiki/Q1771949","display_name":"Performance measurement","level":2,"score":0.2851000130176544},{"id":"https://openalex.org/C2780526558","wikidata":"https://www.wikidata.org/wiki/Q1345314","display_name":"Good governance","level":3,"score":0.27320000529289246},{"id":"https://openalex.org/C147007100","wikidata":"https://www.wikidata.org/wiki/Q3344190","display_name":"External auditor","level":4,"score":0.25850000977516174},{"id":"https://openalex.org/C2781460075","wikidata":"https://www.wikidata.org/wiki/Q1399332","display_name":"Compliance (psychology)","level":2,"score":0.25690001249313354},{"id":"https://openalex.org/C184356942","wikidata":"https://www.wikidata.org/wiki/Q830382","display_name":"Best practice","level":2,"score":0.25459998846054077}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.63725/majaf.v7.i1.23","doi":"https://doi.org/10.63725/majaf.v7.i1.23","is_oa":true,"landing_page_url":"https://doi.org/10.63725/majaf.v7.i1.23","pdf_url":"https://majaf.com.ng/index.php/majaf/article/download/405/253","source":{"id":"https://openalex.org/S7407059464","display_name":"Malete Journal of Accounting and Finance","issn_l":"2735-9603","issn":["2735-9603"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Malete Journal of Accounting and Finance","raw_type":"journal-article"},{"id":"pmh:oai:ojs2.majaf.com.ng:article/405","doi":null,"is_oa":true,"landing_page_url":"https://majaf.com.ng/index.php/index/article/view/405","pdf_url":null,"source":{"id":"https://openalex.org/S7407059464","display_name":"Malete Journal of Accounting and Finance","issn_l":"2735-9603","issn":["2735-9603"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2735-9603","raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:oai:doaj.org/article:20dcf18e1cae4cfd9553a32ff8a0dcfe","doi":null,"is_oa":false,"landing_page_url":"https://doaj.org/article/20dcf18e1cae4cfd9553a32ff8a0dcfe","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Malete Journal of Accounting and Finance, Vol 7, Iss 1 (2026)","raw_type":"article"}],"best_oa_location":{"id":"doi:10.63725/majaf.v7.i1.23","doi":"https://doi.org/10.63725/majaf.v7.i1.23","is_oa":true,"landing_page_url":"https://doi.org/10.63725/majaf.v7.i1.23","pdf_url":"https://majaf.com.ng/index.php/majaf/article/download/405/253","source":{"id":"https://openalex.org/S7407059464","display_name":"Malete Journal of Accounting and Finance","issn_l":"2735-9603","issn":["2735-9603"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Malete Journal of Accounting and Finance","raw_type":"journal-article"},"sustainable_development_goals":[{"display_name":"Peace, justice, and strong institutions","score":0.6601999998092651,"id":"https://metadata.un.org/sdg/16"}],"study_designs":[{"display_name":"Observational Study","id":"https://openalex.org/study-designs/observational-study"}],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W7166707252.pdf","grobid_xml":"https://content.openalex.org/works/W7166707252.grobid-xml"},"referenced_works_count":5,"referenced_works":["https://openalex.org/W1736209534","https://openalex.org/W1990317644","https://openalex.org/W3173134257","https://openalex.org/W4386960676","https://openalex.org/W4393279608"],"related_works":["https://openalex.org/W7220127884","https://openalex.org/W7125784342","https://openalex.org/W7208749544","https://openalex.org/W7080495294","https://openalex.org/W7216959897","https://openalex.org/W7203762788","https://openalex.org/W7112367569","https://openalex.org/W4416791338","https://openalex.org/W7167351444","https://openalex.org/W7125523276"],"abstract_inverted_index":{"Despite":[0],"ongoing":[1],"public":[2,66],"sector":[3],"reforms":[4],"in":[5,9,64,96,117,226],"Nigeria,":[6],"service":[7,62,101,224],"delivery":[8,63,102,225],"many":[10],"Federal":[11,71,137,227],"Ministries,":[12],"Departments,":[13],"and":[14,26,41,54,84,88,92,94,110,133,142,173,199,213,223,229,234],"Agencies":[15],"(MDAs)":[16],"continues":[17],"to":[18,22],"face":[19],"challenges":[20],"relating":[21],"efficiency,":[23],"responsiveness,":[24],"transparency,":[25],"reliability.":[27],"This":[28,44],"underscores":[29],"the":[30,47,59,76,118,121,124,131],"need":[31],"for":[32,123,149,220],"stronger":[33],"performance":[34,50,132],"auditing":[35],"mechanisms":[36,217],"capable":[37],"of":[38,49,56,61,78,120,136],"enhancing":[39],"accountability":[40,134,222],"governance":[42],"outcomes.":[43,103],"study":[45,74,208],"investigates":[46],"impact":[48],"audit":[51],"ethical":[52],"requirements":[53],"independence":[55,212],"practice":[57],"on":[58,70,100],"quality":[60],"Nigeria\u2019s":[65],"sector,":[67],"with":[68],"emphasis":[69],"MDAs.":[72,138],"The":[73,152,207],"evaluates":[75],"influence":[77],"Fundamental":[79],"Ethical":[80,97],"Requirements":[81],"(FER),":[82],"Independence":[83],"Objectivity":[85],"(IO),":[86],"Compliance":[87],"Monitoring":[89],"Mechanisms":[90],"(CMM),":[91],"Transparency":[93],"Accountability":[95],"Conduct":[98],"(TAEC)":[99],"A":[104],"survey":[105],"research":[106],"design":[107],"was":[108],"adopted,":[109],"data":[111,150],"were":[112,147],"collected":[113],"from":[114],"270":[115],"auditors":[116],"Office":[119],"Auditor-General":[122],"Federation":[125],"(OAuGF),":[126],"whose":[127],"responsibilities":[128],"include":[129],"evaluating":[130],"systems":[135],"Ordered":[139],"Logistic":[140],"Regression":[141],"Ordinary":[143],"Least":[144],"Squares":[145],"techniques":[146],"employed":[148],"analysis.":[151],"results":[153],"show":[154],"that":[155,210],"IO":[156],"significantly":[157,183],"improved":[158],"responsiveness":[159,185],"(\u03b2":[160,167,175,186,193,201],"=":[161,164,168,171,176,179,187,190,194,197,202],"0.190,":[162],"p":[163,170,178,189,196,204],"0.035),":[165],"efficiency":[166,192],"0.749,":[169],"0.002),":[172],"reliability":[174,200],"0.164,":[177],"0.008),":[180],"while":[181],"CMM":[182],"enhanced":[184],"0.777,":[188],"0.001),":[191],"0.508,":[195],"0.031),":[198],"0.930,":[203],"<":[205],"0.001).":[206],"concludes":[209],"auditor":[211,232],"effective":[214],"compliance":[215],"monitoring":[216],"are":[218],"critical":[219],"improving":[221],"MDAs":[228],"recommends":[230],"strengthening":[231],"autonomy":[233],"institutional":[235],"oversight":[236],"frameworks.":[237]},"counts_by_year":[],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2026-07-01T00:00:00"}
