Good Audit Quality for Prevention of Fraud and Corruption in the Public Sector
: Evidence from Liberia

  • William A.F Roberts

Student thesis: Master, one year


This abstract highlights the importance of audit quality in preventing fraud and corruption in the public sector, particularly in developing countries. Supreme Audit Institutions-General Auditing Commission (GAC) plays a critical role in promoting good financial management practices and ensuring high standards of audit quality in Liberia. By conducting good-quality audits in the public sector, SAIs -GAC can detect irregularities and weaknesses in the government's financial management system, provide recommendations for improvement, and promote transparency, accountability, and good governance. The thesis also discusses the consequences of fraud and corruption in the public sector and how the role of public sector auditing has evolved. The institutional theory was useful to understand how organizations and institutions conform to and are influenced by external expectations and pressures, and how these pressures can affect public sector organizations like the GAC. This thesis discussed decoupling, a concept in which organizations create formal structures and processes that appear to address conflicting objectives or institutional expectations but are not implemented. Overall, the role of audit quality in mitigating the risks of fraud and corruption is crucial for effective public financial management and the development of Liberia. Additionally, the thesis touches upon the evolution of public sector auditing and the importance of institutional pressures in influencing the adoption of international standards in public sector organizations. This study contains several limitations. One of these is that this study is restricted to Liberia's supreme audit institution, the GAC, future research compares Liberia to other African nations to identify similarities and contrasts in compliance with auditing standards that are the basis for good audit quality in the public sector.
Date of Award2023-Jun
Original languageEnglish
SupervisorGiuseppe Grossi (Supervisor) & Elin Smith (Examiner)

Educational program

  • MSc in Business Administration specialising in Auditing and Control

University credits

  • 15 HE credits

Swedish Standard Keywords

  • Business Administration (50202)


  • Audit Quality
  • Public Sector Auditing
  • Fraud
  • Corruption
  • Institutional Pressures
  • Institutional Theory
  • Isomorphism
  • Decoupling

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