• Fatima Alfa TAHIR
• Kanumbu BUKAR
• Bukar Zanna WAZIRI

Past studies have suggested that the ethical culture within audit firms may have significant effect on audit decisions, auditor objectivity and integrity and ultimately audit quality. This study examines whether Ethical Culture and auditor objectivity influences integrity of practicing auditors in Nigeria. Using a cross-sectional survey, data was collected from 156 auditors in the private sector. The correlation results show ethical culture, auditor objectivity and integrity are positively and significantly correlated at 5% (.495, .375, .403). The multiple regression results show ethical culture and auditor objectivity predict variation in auditor integrity by 20%. The regression coefficients show all variables have t value above ±1.96 (3.466, 2.809) all significant at 5% (P=.001 & .006) indicating that ethical culture and auditor objectivity are significant predictor of auditor integrity. The study findings have implications to regulators, auditors and researchers. The findings will further benefit regulatory and professional bodies in structuring ethical guidelines and standards for practicing accountants and serve as a reference material for enhancing audit firm cultures. The limitations provide avenues for further research.

objectivity, integrity, ethical culture, auditor independence

"Effect of Ethical Culture and Objectivity on Auditor Integrity among Nigerian Auditors", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.6, Issue 5, page no.550-563, May-2019, Available :http://www.jetir.org/papers/JETIR1905D80.pdf

"Effect of Ethical Culture and Objectivity on Auditor Integrity among Nigerian Auditors", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.6, Issue 5, page no. pp550-563, May-2019, Available at : http://www.jetir.org/papers/JETIR1905D80.pdf