Isomorphic Forces, Audit Quality, Managerial Competence and Financial Reporting Quality in Uganda’s Financial Services Firms.
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Date
2022-03-29
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Makerere University Business School
Abstract
The study set out to examine the relationship between isomorphic forces, audit quality, managerial competence and financial reporting quality of financial service firms in Uganda. The objectives of this study were to examine the relationship between audit quality and financial reporting quality, to examine the relationship between isomorphic forces and financial reporting quality, to examine the relationship between managerial competence and financial reporting quality and to examine the relationship between audit quality, isomorphic forces, managerial competence and financial reporting quality of financial service firms in Uganda. The study used cross sectional and correlational research design to examine the relationship between audit quality, isomorphic forces, managerial competence and financial reporting quality of financial service firms in Uganda. The data collection tool used was a self-administered questionnaire from a sample of 86 financial service firms within districts of Kampala and all of which responded. The items in the questionnaire were given to experts to get their opinions in the field audit quality, isomorphic forces, managerial competence and financial reporting quality of financial service firms. Using SPSS, all items under each variable were selected and a run test was carried out to find out the reliability from which valid conclusion could be drawn. The findings from the study revealed that positive correlations exist between audit quality, isomorphic forces, managerial competence and financial reporting quality of financial service firms. The objective of the study yielded positive results; the process of strengthening these variables should be continuous. It is therefore recommended that the financial service firms in Uganda should focus on audit quality, isomorphic forces, and managerial competence. This will help the financial service firms in achieving their intended goals and objective of financial reporting quality. The financial service firms should also focus on improving internal factors which will help in improving quality of their financial reporting.
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This is a master's thesis.
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Citation
Muhangi, A. (2022). Isomorphic Forces, Audit Quality, Managerial Competence and Financial Reporting Quality in Uganda’s Financial Services Firms. (Unpublished master's dissertation). Makerere University Business School, Kampala, Uganda.