PUBLIC ACCOUNTS COMMITTEE EFFECTIVENESS AND THE QUALITY OF AUDITOR-GENERAL’S REPORTS IN ANAMBRA STATE

Abstract

This research work is on, ‘Public Accounts Committee Effectiveness on the Quality of Auditor General’s reports in Anambra State’ To this end, the following specific objectives guided this study: First, to evaluate the effect of qualifications of Public Accounts Committee members on the quality of Auditor General’s reports in Anambra State; secondly, to investigate the effect of constructive partisanship on the quality of Auditor General’s reports in Anambra State; thirdly, to ascertain the effect of tenure of office on the quality of Auditor General’s reports in Anambra State; fourthly, to evaluate the effect of public accounts committee’s reports on the quality of Auditor General’s reports in Anambra State; fifthly, to ascertain the effect of follow-up process on the quality of Auditor General’s reports in Anambra State. Survey research design was adopted. Descriptive statistics and correlation matrix was employed alongside pooled Ordinary Least Square (OLS) regression in analyzing the data collected. The findings of the study revealed that; Qualifications of Public Accounts Committee members; Tenure of Public Accounts Committee members; Follow-up process by Public Accounts Committee Members have a significant effect on the Quality of Auditor General’s Reports in Anambra State. The researcher recommends that; The States that want to improve the quality of their auditor general report should consider having PAC members dominated with highly qualified members with degree from related disciplines; they should also consider putting long tenure duration for their PAC members who are experienced to ensure continuity of their findings and recommendations; they should as well consider, establishing a good follow-up process for their PAC committee to enable them hold the executives accountable. Also, States that are considering the use of constructive partisanship level of PAC members and the use of PAC reports, to improve the quality of their auditor general’s report should not do so as these were found to be not statistically significant in influencing the quality of auditor general’s reports in Anambra State.