IMPACT OF DIGITAL AUDIT TECHNOLOGY EMERGENCE ON AUDIT QUALITY AND TRANSPARENCY IN THE NIGERIAN PUBLIC SECTOR
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Authors: ADEBAYO Isaac Adesodun;<br> OWONIYA Babajide Olumuyiwa;<br> TEHINGBOLA Tola Oluwasogo;<br> AJAYI Adetayo Adekunle
Affiliations: fuoye.edu.ng
Corresponding Author: babajide.owoniya@fuoye.edu.ng
Published in: ESUI Business and Management Journal, Volume 3, Issue 2 (2026)
Pages: 44-55
ISSN: 1595-5656
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Status: Approved
License: Creative Commons Attribution 4.0 International
Abstract
The study examined the effect of emerging digital audit technologies on audit quality and transparency
in the public sector of Nigeria particularly in Ekiti State Audit Service Commission. The study examined
the effects of Big Data and Analytics (BDA), Blockchain, Artificial Intelligence (AI), on audit quality
and transparency. This descriptive survey research design was used for collecting quantitative data
from a well-defined population to describe the conditions and to explore relationships between the
variables. The study population comprised all the internal and external auditors, internal and external
IT personnel of Ekiti State Audit Service Commission (ESSC) involved in deployment and management
of the digital audit technologies. The Ekiti State Auditor-General's Annual Report (2024) shows that
the Commission has 287 staff in 7 departments and 4 units. Using Yamane’s (1967) formula, a sample
size of 167 respondents was determined. The data obtained were analyzed using descriptive statistics
to describe the demographic characteristics of the respondents, inferential statistics (Pearson
correlation analysis and simple linear regression) to test the hypotheses of the study and to see the
relationship between digital audit technologies and audit quality and transparency. The results showed
that Big Data and Analytics have a significant impact on the quality and transparency of an audit (p =
0.000 < 0.05) and the regression coefficient was 0.373. Similarly, Blockchain technology demonstrated
a positive and statistically significant effect, with a coefficient of 0.259 (p = 0.000 < 0.05). In contrast,
AI exhibited a positive but statistically insignificant impact, with a coefficient of 0.501 (p = 0.072 >
0.05), The study concludes that emerging digital audit technologies collectively contribute to enhancing
accountability, accuracy, and transparency in public sector auditing, offering empirical support for
their transformative potential in government audit practices.
Keywords
Digital Audit Technologies, Big Data and Analytics, Blockchain, Artificial Intelligence
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ADEBAYO Isaac Adesodun; OWONIYA Babajide Olumuyiwa; TEHINGBOLA Tola Oluwasogo; AJAYI Adetayo Adekunle. (2026). "IMPACT OF DIGITAL AUDIT TECHNOLOGY EMERGENCE ON AUDIT QUALITY AND TRANSPARENCY IN THE NIGERIAN PUBLIC SECTOR." ESUI Business and Management Journal, 3(2), 44-55.
Publication Timeline
- Received: July 29, 2026
- Accepted: July 29, 2026
- Published: July 29, 2026
- Last Updated: July 29, 2026
DC.Title: IMPACT OF DIGITAL AUDIT TECHNOLOGY EMERGENCE ON AUDIT QUALITY AND TRANSPARENCY IN THE NIGERIAN PUBLIC SECTOR DC.Creator: ADEBAYO Isaac Adesodun; OWONIYA Babajide Olumuyiwa; TEHINGBOLA Tola Oluwasogo; AJAYI Adetayo Adekunle DC.Date.issued: 2026-07-29 DC.Source: ESUI Business and Management Journal DC.Source.Volume: 3 DC.Source.Issue: 2 DC.Identifier: 102 DC.Language: en DC.Type: Text.Serial.Journal DC.Rights: Copyright (c) 2026 ADEBAYO Isaac Adesodun; OWONIYA Babajide Olumuyiwa; TEHINGBOLA Tola Oluwasogo; AJAYI Adetayo Adekunle DC.Rights.License: CC BY 4.0 DC.Identifier.PDF: https://esuibusinessjournal.com/uploads/manuscripts/6a6a178af38c2_IMPACT_OF_DIGITAL_AUDIT_TECHNOLOGY_EMERGENCE_ON_AUDIT_QUALITY_AND_TRANSPARENCY_IN_THE_NIGERIAN_PUBLIC_SECTOR.pdf