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Author

Henry Chalu

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2 papers indexed here

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Review Open access Aug 2026

The Effect of External Auditors’ Competence and Independence on the Cost-Saving of Audit Recommendations: Evidence from Tanzanian Local Government Authorities

This study examined the effect of external auditors’ competence and independence on the cost-saving of audit recommendations among Tanzanian Local Government Authorities (LGAs). Persistent non-implementation of audit recommendations in developing countries raises concerns regarding the extent to which audit reports con...

Lenatusi L. Munyangabi, Henry Chalu, K. M. Chirongo · 0 citations
Review Open access Aug 2026

From Lapdog to the Watchdog: The influence of Auditors’ perceived independence on the Relevance of External Auditors’ Recommendations

The relevance of external auditors’ recommendations is crucial for promoting transparency, accountability and effective governance in public sector entities. However, limited implementation of audit recommendations globally and in Africa, including Tanzania, raises concerns about their practical usefulness and decision...

Lenatusi L. Munyangabi, Henry Chalu, Sarah Ngomuo · 0 citations

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