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POLITICAL INTERFERENCE AND LOCAL GOVERNMENT PERFORMANCE IN NIGERIA: THE MODERATING ROLE OF INTERNAL AUDIT QUALITY
Abstract
Local governments in Nigeria experience varying levels of interference from politicians and state governments and there have been contending views on whether interference is desirable or not considering the poor performance of local g overnm ents. Hence, political interference influences local government performance and the quality of internal audit is equally important. It is against this backdrop that this study investigated the relationship between political interference and local g overnm ent perform ance and the m oderating role of internal audit q uality. D ata w ere sourced from 278 internal auditors from local governments in Nigeria using questionnaires. The SPSS was used to analyse the data and test the formulated hypotheses. The results show that there was a neg ative, statistically significant relationship between political interference and local government performance in Nigeria. Also, internal audit quality moderated the relationship between political interference and local government performance. It was therefore concluded that although political interference is negatively related to local government performance, its effect on local government performance can be reduced if the internal audit q uality is hig h.
Keywords: Internal audit quality, Local government performance, Political interference, Local g overnm ent.