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 government parastatals, focusing specifically on the combined contribution of auditors' independence and Information Technology (IT) adoption. Anchored in Agency Theory, the study adopted a quantitative, explanatory cross sectional survey design. Data were collected from 189 respondents comprising audit staff, management staff, and administrative/support personnel of the Office of the Auditor-General for Oyo State and the Office of the Auditor-General for Local Government, selected through stratified random sampling from a population of 415 employees. A structured questionnaire, validated for content and construct validity and found reliable (Cronbach's alpha = 0.855), was used for data collection, and hypotheses were tested using multiple linear regression. Findings: The joint model comprising auditors' independence and Information Technology explained 61.2 percent of the variance in audit quality (R = 0.782, R² = 0.612, Adjusted R² = 0.607, F(2,186) = 146.408, p < 0.001), leading to rejection of the null hypothesis. Auditors' independence emerged as the dominant driver (Beta = 0.653, p < 0.001), while Information Technology retained a smaller, though statistically significant, unique contribution (Beta = 0.183, p = 0.002) once shared variance with independence was accounted for. Collinearity diagnostics (VIF = 1.672; tolerance = 0.598) confirmed that the estimates were stable and not distorted by multicollinearity. Practical implications: The findings indicate that structural and legal reforms strengthening auditors' independence should precede, and be prioritised over, technology-centred interventions, since the incremental explanatory contribution of Information Technology beyond independence is comparatively modest. Originality/value: This study contributes context-specific empirical evidence, rare in sub Saharan African public sector auditing research, on the relative and joint importance of institutional independence and technological capacity as drivers of audit quality, and offers a replicable evidentiary basis for audit-reform prioritisation in resource-constrained government settings.
Accounting Information Systems (AIS) have become increasingly important in supporting organizational transparency, strengthening internal control, and reducing the risks associated with financial and administrative corruption. Although previous studies have highlighted the value of information systems in improving organizational performance, limited attention has been paid to their contribution to anti-corruption practices in Iraq and the Gulf economies. This study examines the role of Accounting Information Systems in reducing financial and administrative corruption by exploring how these systems enhance financial transparency, improve the effectiveness of internal control, reinforce accountability, and facilitate the timely identification of irregular financial activities. A qualitative research design was adopted using semi-structured interviews conducted in 2026 with 53 participants from Golden Fingerprint Company in Baghdad, Iraq. The interview data were analyzed using thematic analysis, and the findings were interpreted in relation to the institutional and economic conditions of Iraq and the Gulf economies. The results indicate that the effective implementation of Accounting Information Systems helps reduce opportunities for financial manipulation, unauthorized transactions, concealment of financial information, and administrative misconduct by improving documentation, enhancing continuous monitoring, and strengthening accountability mechanisms. The findings further suggest that several organizational factors, including the quality of financial information, employee competence, management commitment, system integration, the effectiveness of internal auditing, and compliance with regulatory requirements, influence the effectiveness of Accounting Information Systems. The study provides practical implications for policymakers, regulatory authorities, organizational leaders, and practitioners seeking to strengthen governance frameworks and reduce corruption by effectively implementing Accounting Information Systems across Iraq and the Gulf economies.
The empirical evidence indicates that digital transformation in government accounting has a positive and statistically significant influence on public budget efficiency and strengthens digital infrastructure, expanding the integration of government accounting information systems, and improving the digital competencies of public sector personnel.
This study aimed to explain the moderating role of environmental uncertainty in the relationship between digital transformation and accounting information quality among firms listed on the Tehran Stock Exchange. This applied study employed a descriptive-correlational and ex post facto research design based on panel data. The statistical population consisted of all firms active on the Tehran Stock Exchange from 2020 to 2024. After applying systematic elimination criteria, 106 firms were selected as the final sample. Accounting information quality was measured through discretionary accruals using the Jones model. Digital transformation was operationalized as a dummy variable indicating whether the firm had invested in technology and digitalization, and environmental uncertainty was measured based on sales fluctuations. The research hypotheses were tested using multivariate regression analysis with panel data and fixed-effects estimation in EViews 8. The first regression model was statistically significant, with an F-statistic of 14.536 and a significance level of 0.000. The coefficient of determination and adjusted coefficient of determination were 0.425 and 0.421, respectively. Digital transformation had a positive and statistically significant effect on accounting information quality, as indicated by a coefficient of 0.596, a t-statistic of 3.857, and a significance level of 0.001. The second regression model was also statistically significant, with an F-statistic of 15.251 and a significance level of 0.001. The adjusted coefficient of determination was 0.382. The interaction effect between digital transformation and environmental uncertainty was positive and statistically significant, with a coefficient of 0.251, a t-statistic of 2.221, and a significance level of 0.034. The findings indicate that digital transformation enhances accounting information quality by improving transparency, reducing information asymmetry, and limiting opportunistic managerial behavior. Environmental uncertainty also significantly moderates this relationship, highlighting the importance of digital technologies for maintaining accounting information quality under unstable business conditions.
Internal control systems are globally recognized as critical mechanisms for ensuring financial accountability, operational efficiency and regulatory compliance. Mining contributes over 70% of Zambia’s export earnings. However, governance and accountability challenges raise concerns about the robustness of internal control mechanisms. This study evaluates the effectiveness of internal control systems on organizational performance at Konkola Copper Mines (KCM) in Chingola. Guided by the Agency and Stakeholder Theories, the study employs a convergent parallel mixed-methods design. Structured questionnaires were used for quantitative data collection while interviews, were used to collect qualitative data. The target population comprised of accounting staff, internal auditors, finance officers and administrative managers. The sample size was 234 participants selected using purposive sampling. The study used a mixed-methods approach. Qualitative data was analyzed using thematic analysis while quantitative data was analyzed using the statistical package for social sciences, SPSS and presented in tables. The qualitative findings revealed that the control environment at KCM is not robust. Interviewees emphasized that internal controls do not receive adequate attention. They reported that risk management systems are ineffective and that control activities and Information and Communication Technology (ICT) systems were inconsistently applied. Interviewees emphasized that monitoring activities are not effective enough. The quantitative findings revealed that the control environment, risk management systems, control activities and financial reporting effectiveness have a positive and statistically significant correlation with organizational performance. Similarly, transparency and accountability showed a positive and statistically significant correlation with organizational performance. The study concluded that internal control systems at KCM are not robust. The study recommends that management at KCM should strengthen and consistently enforce internal control systems by establishing clear financial control policies, using updated communication systems, standardizing control activities, strengthening the internal audit function through independence from management influence and conducting regular risk assessment integrating them into strategic planning.
There is growing integration of advanced IT systems to bolster performance and safeguard assets among Government entities. However, the National Treasury and Economic Planning of Kenya continues to grapple with pervasive performance challenges. Premised on this, the current study explored how IT risk management, IT security management, system audit and IT compliance influence the performance of the National Treasury and Economic Planning. The study was grounded in System Theory, COBIT and Performance Expectancy Theory. A descriptive research design was adopted, with the study targeting 375 senior officers and IT experts of the National Treasury and Economic Planning, Kenya. From that population, a sample size of 194 was obtained based on the Yamane formula and stratified proportionate sampling was employed. Data was collected using a questionnaire. Quantitative analysis yielded descriptive statistics. Multiple regression analysis was used to estimate the dependent variable depending on its predictors. The study concludes that IT risk management plays a significant and measurable role in enhancing the performance of the National Treasury and Economic Planning (p<0.001); IT security management has a significant and positive influence on the performance (p<0.001); audits significantly influence the performance (p<0.001), and IT compliance is a significant predictor of the performance of the National Treasury and Economic Planning system(p<0.001). Consequently, the study recommended that the National Treasury and Economic Planning should strengthen and standardise its IT management practices across key areas. Prioritise timely remediation of vulnerabilities, clarify and enforce access control policies and better integrate threat information into decision-making, supported by ongoing staff training and clear communication of security priorities.
