The perceived Need for Audit and Audit Quality in the Public Sector
: a Study of Public Corporations in Liberia

  • Josephine R. Boakai
  • Sotheory Phon

    Student thesis: Master, one year


    Audit quality plays an important role in the public sector, especially in an emerging market. However, there is no specific concept that defines and measures the term audit quality.  There is a gap of conceptual framework in the public sector the public sector that explains the need for audit and the attributes of audit quality. Thus, the purpose of this study is to explore the need for audit and the attributes of audit quality perceived by middle and senior management staff in public Corporation in Liberia. This study employs a qualitatitive research methodology. We collected primary data through email interviews that consisted of 8 participants from 5 different public Corporations in Liberia. we used Thematic (Template) analysis to summarize the data collected. The findings show that auditing in Public Corporation in Liberia is needed to ensure transparency and  accountability, agency/monitoring improved internal control, and business processes, as well as confidence and assurance for stakeholders. Furthermore, middle and senior management staff perceived that auditor's independence, auditors' competence, and audit partner or manager's attention to the audit, as well as audit personnel salaries, are important attributes that influence audit quality in public corporations in Liberia.Our findings form the basis for a conceptual framework for public sector auditing in a developing country.          

    Date of Award2020-Jun-22
    Original languageEnglish
    SupervisorÖzgün Imre (Supervisor), Timurs Umans (Examiner) & 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)


    • the need for audit
    • audit quality
    • public corporation
    • liberia
    • developing country

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