INSTITUTIONALIZING ACCOUNTABILITY: A STRUCTURAL EQUATION MODELLING OF THE IMPACT OF REGULATORY FRAMEWORKS ON FINANCIAL DISCIPLINE IN NIGERIA

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dc.contributor.authorAbdul-Hakeem Shuaib
dc.contributor.authorAbdulrasheed Taiwo Abdullahi
dc.contributor.authorSalaudeen Ibrahim3
dc.contributor.authorMuhammed Basiru Mustapha
dc.contributor.authorYusuf Alabi Olumoh
dc.date.accessioned2026-07-09T10:09:41Z
dc.date.available2026-07-09T10:09:41Z
dc.date.issued2025
dc.description.abstractThis study investigates the structural relationship between the Supreme Audit Institution (SAI) regulatory framework and financial accountability within the Nigerian public sector, specifically; it investigates the adequacy of current constitutional provisions governing the Office of the Auditor-General for the Federation (OAuGF) and examines how a lack of direct prosecutorial powers hinders effective financial accountability. Adopting a convergent parallel mixed-methods research design, data was gathered from both quantitative and qualitative populations. The quantitative sample comprised 237senior field officers derived via Krejcie and Morgan tables, while the qualitative data was obtained from interview conducted on four purposively selected experts across academia, law, accounting, and the OAuGF. The quantitative data was analysed using descriptive statistics and Partial Least Squares-Structural Equation Modeling (PLS-SEM) while the qualitative data was analysed using thematic Nvivo. Findings revealed that while formal constitutional provisions establishing the OAuGF exist (M = 3.61, SD = 0.971), the existing legal mechanisms are widely considered inadequate for enforcing robust financial accountability due to an obsolete colonial-era framework (Audit Ordinance of 1956). It also reveal that granting the SAI explicit powers to prosecute financial infractions directly would significantly strengthen financial accountability in the public sector (M = 3.21, SD = 1.077).Guided by Institutional Theory, the study recommends amongst others that the Executive immediately assent to the Federal Audit Bill, the National Assembly expand the legislative oversight mandates of the SAI, and constitutional amendments be instituted to formalize modern administrative structures.
dc.identifier.issn2735-9603
dc.identifier.urihttps://kwasuspace.kwasu.edu.ng/handle/123456789/7535
dc.language.isoen_US
dc.publisherDepartment of Accounting and Finance, Faculty of Management and Social Sciences, Kwara State University, Malete
dc.relation.ispartofseries6; 1
dc.titleINSTITUTIONALIZING ACCOUNTABILITY: A STRUCTURAL EQUATION MODELLING OF THE IMPACT OF REGULATORY FRAMEWORKS ON FINANCIAL DISCIPLINE IN NIGERIA
dc.typeArticle
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