PERFORMANCE AUDITING AND CORRUPTION IN PUBLIC SECTOR ACCOUNTABILITY IN NIGERIA: A STUDY OF RIVERS STATE, NIGERIA
PERFORMANCE AUDITING
AND CORRUPTION IN PUBLIC SECTOR ACCOUNTABILITY IN NIGERIA: A STUDY OF RIVERS STATE, NIGERIA
Omesi Israel1 and Teerah
Lekpa Edward2
Department of Accounting, Faculty of
Business Studies,
Ignatius Ajuru University of
Education, Port Harcourt, Rivers State, Nigeria
Email: israelomesi9@gmail.com
ABSTRACT
This paper examines the effect of
performance auditing on corruption in public sector accountability in Nigeria
with particular reference to Rivers State.
Survey research design was adopted for the study. Three research questions and hypotheses were
raised and formulated respectively to achieve the objective of the study. Pearson’s Product Moment Correlation
Coefficient was used to test the hypotheses.
Findings showed that performance auditing reduces corruption in RiversState public sector institutions. Findings also showed that performance auditing enhanced the performanceof public finance managers in Rivers State public sector institutions. The paper further revealed that performance
auditing is effective in Rivers State public sector institutions. Based on these findings, recommendations were
made.
Keywords: Performance auditing, Corruption, Public
sector, Public sector accountability, Nigeria.
INTRODUCTION
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