FACTORS AFFECTING THE BEHAVIOR OF GOVERNMENT AUDITORS FOR THE SURVEILLANCE OF THE PUBLIC SECTOR OF PAKISTAN

Anam Masood, Rab Nawaz Lodhi

Abstract




This research is intended to present the important factors
which affect the behavior of government auditors, who are responsible
for the surveillance of the public sector of Pakistan. Government
auditors bring accountability and transparency through financial,
regulatory and compliance audits of the public sector.The behavior
of government auditors has been studied through a model which
consists of four independent variables-human resource practices,
audit facilities and external factors. A questionnaire with five point
Likert scale has been developed. Three hundred government auditors
were selected as a sample of the study. The response rate remained at
83%. Simple and multiple linear regression have been applied to test
the relationship between the independent and the dependent
variables. It is concluded that HR practices, audit facilities, external
factors and behavior of the auditee have positive and significant
relationship with the behavior of auditors. If these factors are
strengthened, the auditors can work in an effective manner.


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DOI: http://dx.doi.org/10.22555/pbr.v18i1.663

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