Non-Accounting Domain Degree and Audit Quality in Nigerian Public Sector
The study was motivated by perceived audit failure and the possibility of knowledge gap in public sector auditing in Bayelsa State of Nigeria. Expository-causal survey design was used to ascertain the extent and effect of application of non-accounting (multi-disciplinary) knowledge on audit quality. Survey reports and STATA aided regression analysis on 4-point Likert scaled primary data obtained from a population of 137 auditors in the Offices of the Auditor Generals indicated that public sector audit institutions moderately engage non-accounting graduates. Regression results indicated that non-accounting degrees positively and significantly affect audit quality, and enhances auditors’ cognitive diversity, analytical acumen, and professional opinion relative. The study therefore concludes that educational exposure beyond traditional accounting disciplines positively improve audit quality, and that multi-disciplinary educational backgrounds among auditors is a practical tactic for improving audit quality in the public sector. Accordingly, the study recommends the development of interdisciplinary curricula by accounting educators, and the consideration of a cross-multi-disciplinary composition of audit team by public sector audit institutions. Keywords: audit quality, non-accounting domain degree, offices of the auditor generals, knowledge gap, human capital theory, knowledge-based theory.
Keywords: Keywords: audit quality, accounting domain degree, domain specific learning theory, offices of the auditor generals, financial shenanigans, engagement gap.
Citation: , & Odogu, T.K.Z. (2025). Non-Accounting Domain Degree and Audit Quality in Nigerian Public Sector. International Journal of Innovative Research in Accounting and Sustainability, 10(4), 91-100.