Past studies have suggested that impairment of auditor objectivity and integrity is associated with various factors, prominent among which are provision of non-audit services, lengthy audit tenures, competition in the audit market, client importance and size of audit firm. Recent studies have however indicated that apart from these threats, the ethical culture within audit firms may have significant effect on auditor decisions, auditor objectivity and integrity and ultimately audit quality. Although some studies have examined ethical culture in relation to auditor objectivity, none has considered their effect on auditor integrity despite the close association between auditor objectivity, integrity and ethical culture. This study proposes that Ethical culture and auditor objectivity influence auditor integrity and could have implications for professional practice and audit firm cultures in Nigeria.
Keywords: objectivity, integrity, ethical culture, auditor independence
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