AUDIT INDEPENDENCE AND AUDIT QUALITY IN PUBLIC SECTOR OGANIZATIONS. A STUDY OF GOMBE STATE PUBLIC SERVICE.

Audit independence is widely recognized as a fundamental pillar of credible and high-quality public sector auditing, especially in developing countries like Nigeria where transparency and accountability challenges persist. Despite established statutory audit frameworks, political interference, institutional weaknesses, and ineffective reform implementation continue to undermine audit quality in the public sector. This study examines the impact of audit independence on audit quality in the Gombe State public sector, with emphasis on institutional and political factors as well as audit reforms. A quantitative survey research design was adopted. Primary data were collected through structured questionnaires administered to auditors, accountants, civil servants, and audit committee members across selected ministries and agencies in Gombe State. Of the 150 questionnaires distributed, 138 valid responses were analyzed using descriptive statistics, Pearson correlation, and multiple regression analysis with SPSS version 26. The findings reveal that audit independence has a significant positive effect on audit quality. Institutional and political factors emerged as the strongest determinants of audit quality, while audit reforms also demonstrated a significant positive influence. All null hypotheses were rejected at the 5% significance level. The study concludes that audit quality in the Gombe State public sector depends not only on auditor independence but also on a supportive institutional framework, reduced political interference, and sustained reform efforts. The study recommends strengthening auditor autonomy, enhancing legislative and institutional support, ensuring adequate funding, and sustaining audit reforms to improve public financial accountability.