International Review of Management and Marketing
Digital Audit Evidence and Audit Independence: Evidence from the Big 4 Audit Firms in Nigeria
This study examines the effect of digital audit evidence on audit independence among Big Four audit firms in Nigeria, with particular emphasis on analytical, forensic, electronic, and artificial intelligence–driven audit evidence. A survey research design was adopted. Data were collected from 365 employees of Big Four audit firms using a structured questionnaire. The data were analyzed using descriptive statistics and multiple regression analysis. The results reveal that digital audit evidence had significant posit …