Close window


Gerald Kasigwa
Makerere University, Uganda

John C. Munene
Makerere University, Uganda

Joseph Ntayi
Makerere University, Uganda

Isaac Nkote
Makerere University, Uganda



Reduced audit quality behavior (RAQB) has been linked to poor quality audits.
Whereas reduced audit quality behavior has been studied for some time, most of the
studies have been carried out in developed countries; yet reduced audit quality
behavior has been linked to frauds in least developed countries like Uganda. This
research set out to establish the extent of occurrence of reduced audit quality behavior
among auditors in Uganda.

Data were collected from 351 certified public accountants (CPA’s) practicing as external
auditors in Uganda. They completed questionnaires indicating the extent to which they
have engaged in the seven reduced audit quality acts commonly cited in the literature.


Results show that reduced audit quality behavior is a widespread problem in Uganda.
The most engaged in act is accepting client explanation as a substitute for other
evidence that would be readily available while the least engaged act is extending the
scope of examination when suspicious transactions are detected.

Key words:
Reduced Audit Quality Behavior, Confirmatory Factor Analysis, Reliability,
Validity, Certified Public Accountants