Vol. 2 No. 1 (2026): MAAUN International Journal of Postgraduate studies (MIJPS)
Articles

Moderating Role of Good Governance on Audit Practices and Accountability in Zamfara State

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  • Sani Abdullahi Shinkafi
DOI: https://doi.org/10.59479/jiaheri.v2i1.124
Categories

Published 03/02/2026

Keywords

  • Audit Practice,
  • Accountability,
  • Good Governance,
  • Audit Independence

How to Cite

Shinkafi, S. A. (2026). Moderating Role of Good Governance on Audit Practices and Accountability in Zamfara State. Journal of Institute of Africa Higher Education Research and Innovation (IAHERI), 2(1), 104–115. https://doi.org/10.59479/jiaheri.v2i1.124

Abstract

This study explores the moderating role of good governance in the relationship between audit practices and accountability in Zamfara State, Nigeria. It examines how governance principles such as transparency, rule of law, participation, and institutional effectiveness enhance or weaken the influence of audit independence, compliance, accuracy, and credibility on public accountability. Using a survey of 300 auditors across ministries, departments, and agencies, data were analyzed through descriptive and regression methods. The ANOVA results in Table 4.1 revealed that good governance has no significant influence on audit independence and its impact on accountability in Zamfara State. The regression sum of squares was 405.321 compared to a residual sum of 113,307.679, resulting in an F-value of 0.531 with a significance level (p-value) of 0.588 The results revealed that good governance significantly enhances the effects of audit compliance with standards, transparency, and credibility reporting on accountability but has no significant moderating influence on audit independence and the accuracy of financial reporting. The study concludes that effective governance mechanisms are essential for improving audit performance and ensuring sustainable accountability in the public sector.

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References

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