EXTENT OF ADHERENCE TO ETHICAL STANDARDS BY AUDITORS IN SUB-SAHARAN AFRICAN NATIONS

This study investigates the ethical compliance and professional integrity of auditors operating within Ghana, South Africa, and Nigeria. The main objective is to assess the extent to which auditors adhere to established professional ethics and identify differences in compliance across auditors with practising certificates, experience, and other qualifications. Specifically, the study aims to (1) evaluate auditors’ perceived compliance with ethical standards, (2) determine whether significant differences exist among auditor categories, and (3) explore factors influencing ethical behavior within the auditing profession in the African context. Primary data were collected via a structured questionnaire distributed to 450 auditors selected randomly across the three countries, yielding 323 valid responses (a 72% response rate). The questionnaire employed a six-point Likert scale to measure respondents’ ethical compliance. Secondary data from relevant journals and textbooks supplemented the primary data. Statistical analyses included reliability testing using Cronbach’s Alpha and inferential tests using Analysis of Variance (ANOVA) and Robust Tests of Equality of Means to examine differences across auditor categories. Findings indicate a moderate overall level of ethical compliance among auditors, with no statistically significant differences between the examined groups. This suggests a consistent adherence to professional ethics, influenced by common regulatory frameworks within the region. However, the moderate compliance level highlights ongoing challenges related to external pressures and organizational factors that may undermine full ethical adherence. The study concludes that while foundational ethical standards are generally observed, there is a pressing need to strengthen ethics education, enhance regulatory oversight, and foster ethical leadership to improve auditors’ moral motivation and resilience. Recommendations include reinforcing ethics training, institutionalizing ethical leadership, improving regulatory enforcement, and promoting auditor independence to safeguard public trust and maintain the integrity of the auditing profession in Africa.