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K. M. Chirongo

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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

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