Auditor Related Factors and Critical Audit Outcomes in Nigeria: Analyses of the Complex Interplay

Abstract

This study investigated the complex interplay between auditor related factors and critical audit outcomes in Nigeria. This study adopts a quantitative research design using the survey method to examine the relationships between study variables. The population comprises professional auditors working in public and private accounting and audit firms in Nigeria, particularly those affiliated with professional bodies such as the Institute of Chartered Accountants of Nigeria (ICAN), Association of National Accountants of Nigeria (ANAN), and auditing departments in governmental agencies. The study selected 85 auditors as its sample size based on convenient and personal judgement sampling techniques. 73 returned questionnaires were used for the analysis. Statistical tools including descriptive, Pearson correlation and multiple regression analysis were used. The results revealed that all three factors of auditor attitude, training, and readiness significantly influence on technology adoption and evidence quality, with auditor readiness having the strongest effect in both cases. The study concludes that without adequate training and organizational readiness, auditor attitude alone cannot drive successful technological. It recommends investments in auditor training programs, infrastructure development, and policy support to enable Nigerian auditors to adapt to digital audit environments and maintain high-quality audit standards.