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H. Yakubu

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Review Open access Sep 2026

Audit Independence, Information Technology and Audit Quality Reporting of Government Parastatals in Oyo State, Nigeria

The results suggest that audit independence and information technology significantly influence audit quality reporting, which mean that the combination of independence and information technology produces better audit quality reporting than the individual effects.

H. Yakubu · 0 citations
Review Open access Aug 2026

Drivers of Audit Quality in Oyo State Government Parastatals: The Joint Role of Auditors' Independence and Information Technology

Audit quality remains a critical yet under-examined governance concern in Nigerian sub national government parastatals, where recurring audit queries and unresolved financial irregularities continue to undermine public financial accountability. This study investigates the joint drivers of audit quality in Oyo State g...

P. A. Akanbi, H. Yakubu · 0 citations

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