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The Effect of Continuous Professional Education on Audit Quality: A Case Study of ICAN Nigeria Members

The Effect of Continuous Professional Education on Audit Quality: A Case Study of ICAN Nigeria Members

  • Project Research
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  • Table of Content: Available
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Background of the Study

Continuous professional education (CPE) is a crucial aspect of maintaining and enhancing professional competency in various fields, including auditing. For auditors, ongoing education ensures that they remain up-to-date with the latest developments in auditing standards, regulations, and methodologies. The Institute of Chartered Accountants of Nigeria (ICAN) plays a central role in providing CPE opportunities for auditors, enabling them to enhance their skills and knowledge throughout their careers.

ICAN’s CPE programs are designed to improve audit quality by keeping members informed about changes in auditing practices and regulatory frameworks. This study aims to explore the impact of ICAN’s CPE programs on audit quality in Nigeria, focusing on how these programs contribute to improving the effectiveness and reliability of audits conducted by ICAN members (Akinyemi & Lawal, 2024).

Statement of the Problem

Despite the availability of CPE programs, concerns remain about the extent to which continuous education influences the quality of audits in Nigeria. Some argue that auditors may not fully benefit from these programs or fail to apply new knowledge to their practices, thus raising questions about the effectiveness of ICAN’s CPE offerings in improving audit quality (Adeyemi & Afolabi, 2023). This study seeks to assess the relationship between continuous professional education and audit quality among ICAN members in Nigeria.

Objectives of the Study

  1. To evaluate the impact of ICAN’s CPE programs on the quality of audits conducted by its members.

  2. To assess the level of participation in ICAN’s CPE programs among Nigerian auditors.

  3. To identify the challenges and barriers to effective participation in ICAN’s CPE programs.

Research Questions

  1. How does participation in ICAN’s CPE programs affect the quality of audits conducted by its members?

  2. To what extent do Nigerian auditors participate in ICAN’s CPE programs?

  3. What challenges limit the effectiveness of ICAN’s CPE programs in improving audit quality?

Research Hypotheses

  1. Participation in ICAN’s CPE programs improves the quality of audits conducted by members.

  2. There is a high level of participation in ICAN’s CPE programs among Nigerian auditors.

  3. Challenges such as time constraints and relevance of CPE programs limit their effectiveness in improving audit quality.

Scope and Limitations of the Study

This study focuses on ICAN members and evaluates the effect of CPE on audit quality in Nigeria. Limitations include the reliance on self-reported data and potential biases in assessing the effectiveness of ICAN’s programs.

Definitions of Terms

  • Continuous Professional Education (CPE): Ongoing educational programs that professionals must participate in to maintain and enhance their skills and knowledge.

  • Audit Quality: The degree to which an audit is conducted in accordance with professional standards, ensuring the accuracy and reliability of financial statements.

  • ICAN Members: Certified accountants and auditors who are members of the Institute of Chartered Accountants of Nigeria.




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