Manneh, Kekoto (2026) DETERMINANTS OF AUDIT QUALITY IN THE GAMBIA: THE ROLE OF AUDITOR INDEPENDENCE, PROFESSIONAL COMPETENCE, ETHICAL BEHAVIOR, PROFESSIONAL SKEPTICISM AND FINANCIAL PATRIOTISM. Masters thesis, UPN Veteran Jawa Timur.
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Abstract
This study tests and analyzes the influence of auditor independence, professional competence, ethical behavior, professional skepticism, and financial patriotism on audit quality in The Gambia. The main objective of the study is to find out the the significance influence of independence, competence, ethics, skepticism and financial patrioticim on audit quality in the Gambia. The study employed a quantitative method with an explanatory research approach. A survey was sent to a sample of 48 valid auditors, serving in both the public and private sectors. Data collection was done through the distribution of questionnaire via Google Form. The study also adopted a random sampling method, and the data were analyzed using multiple linear regression in SPSS 16.0 to test the hypotheses. The study findings revealed that auditor independence, ethical behavior, and professional skepticism have positive correlation and significant influence on audit quality. Similarly, professional competence has a positive correlation but insignificant influence on audit quality, while financial patriotism has a negative correlation and insignificant influence on audit quality in the tested model. The study concludes that audit quality in The Gambia is primarily strengthened by auditor independence, ethical behavior, and professional skepticism, while the effects of professional competence and financial patriotism may depend on broader institutional and regulatory conditions. The study contributes country-specific evidence from a small and underexplored African audit environment and offers practical implications for regulators, professional bodies, and future researchers.
| Item Type: | Thesis (Masters) | ||||||||||||
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| Subjects: | H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing | ||||||||||||
| Divisions: | Faculty of Economic and Business > Magister Accounting | ||||||||||||
| Depositing User: | Kekoto Manneh | ||||||||||||
| Date Deposited: | 02 Jun 2026 07:26 | ||||||||||||
| Last Modified: | 02 Jun 2026 07:46 | ||||||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/53477 |
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