Browsing by Author "Muthoga, Caroline N."

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    Determinants of audit quality among small and medium practitioners in Nairobi county.
    (KCA University, 2016) Muthoga, Caroline N.
    The purpose of this study was to establish determinants of audit quality among small and medium audit practitioners in Kenya. The study’s specific objectives were to determine the effect of auditor’s independence, auditor expertise and accountability on audit quality among small and medium audit practitioners in Kenya. The study was based on exploratory research design. The target population was 542 small and medium practitioners in Nairobi County. The study was based on primary data. The data was collected through a semi -structured questionnaire. Both descriptive and inferential statistics were used in analysis of the data.The results indicated that auditor independence was not significantly related to audit quality (β = .026; p > 0.05). The results further indicated that auditor expertise had insignificant effect on audit quality (β = -0.05; p > 0.05). The results also indicated that accountability had significant positive effect on audit quality (β = .298; p < 0.05). The study makes the following recommendations. First, small and medium audit practitioners should continue upholding high standards in audit quality so as to enhance their position as credible alternatives to the big 4. Secondly, the small and medium audit practitioners should have continuous programs aimed at building capacity of the employees. Lastly, small and medium practitioners should enhance their capacity by improving their human resource policies so that they can be able to attract and retain qualified professionals.