Tag Archives: management support

Perception of Auditors Working Environment and Audit Quality in Nigeria (Published)

Over the years several reforms have been introduced by government and various institutions charged with the responsibility of regulating and enforcing audit failure. This study therefore investigated the perception of auditors’ working environments proxied by top management support training and developing, physical working environment and autonomy to implement audit techniques on audit quality in Nigeria. The study adopted survey research design, collecting relevant data with the aid of an adopted structured questionnaire. The population comprised of auditors in both private and public sector with offices located in Lagos State. Purposive sampling techniques was adopted to select 110 auditors. The instrument was validated using Cronbach alpha reliability coefficient of the constructs ranged from 0.647 to 0.899. The descriptive and inferential statistics. The study found that auditors working environment had significant influence on audit quality (Adj: R2= 0.344, F (4, 104) = 13.656; <0.001). The study concluded that top management support training and development, physical working environment and autonomy to implement audit techniques learnt during training positively influences audit quality. It was recommended that management in charge of audit generally take cognizance of top management support, training and development of auditors, physical working environment and autonomy to implement audit techniques as a premise towards improving audit quality

Keywords: Audit Quality, Training, management support, physical working environment

Perceived Organizational Support and Employee Performance in Selected Commercial Banks in South East Nigeria (Published)

The seeming lack of support of employees by the organizations studied in form of low career development prospect, poor participatory avenue and low management care necessitated this study whose broad objective was to determine the type of relationship that exists between Perceived Organizational Support and Employee Performance in selected Commercial Banks in South East Nigeria. The study was anchored on Organizational Support Theory (OST) and Social Exchange Theory (SET). Correlation Research Design was employed for the study. The population of the study was 1552 and Krejcie and Morgan (1970) sample size formula was adopted to arrive at a sample size of 308. Pearson’s Product Moment Correlation Coefficient was used for the analysis. The findings indicated that Management Support significantly and positively related with Felt Obligation in the selected Commercial Banks in South East Nigeria. (Cal. r .929 >Crit. r .138). The study concluded that Perceived Organizational Support had a significant positive relationship with employee performance in the selected commercial banks in South East Nigeria. It was recommended that Management of the focused firms should do well to show employees genuine love and support not only as it relates to their jobs but also in the private endeavours of the employees.

Keywords: Employee Performance, felt obligation, management support, perceived organizational support.