DIGITAL ACCOUNTING PRACTICES AND AUDIT QUALITY OF LISTED OIL AND GAS FIRMS IN NIGERIA
Abstract
The increasing reliance on digital accounting in the oil and gas firms and the growing threat of cybersecurity risks that can compromise financial integrity, by uncovering how digital practices and cyber threats jointly influence audit quality. This study examines digital accounting practices and audit quality of listed oil and gas firms in Nigeria. Specifically, the study evaluate how the digital accounting practices influence audit quality, analyze the effect of cybersecurity risk on audit quality, and examines the impact of digital tools on audit quality of listed oil and gas firms in Nigeria.
The study employed an ex-post facto research design. The population of the study include 8 listed oil and gas firms on the Nigerian Exchange Group (NGX) as at December 31st, 2024 over a period from 2018-2024. Secondary data were obtained from the Nigerian Exchange Group Factbook and annual reports of 7 purposively selected oil and gas firms in Nigeria, as consistently listed and actively traded as of December 31st, 2024. Panel regression analysis was employed to test the relationships among the variables.
The findings revealed a moderate level of digital accounting adoption, with a digital accounting practices index of 65%. Results further showed that digital accounting practices (t=2.457, p
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