A case study of national water and sewerage corporation (NWSC), Tororo branch : impact of audit quality on the financial performance of public utility organizations.
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Date
2026
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Busitema University
Abstract
The National Water and Sewerage Corporation (NWSC), Tororo Branch's financial performance was investigated in relation to audit quality. The study specifically evaluated the impact of audit firm features, auditor competency, and audit independence on financial performance. A quantitative technique was used in a cross-sectional research design. Purposive and basic random sampling techniques were used to choose a sample of 45 respondents from the study's targeted demographic of 56 NWSC Tororo Branch personnel. Structured questionnaires were used to gather data, and the Statistical Package for the Social Sciences (SPSS) was used to analyze the data using descriptive statistics, Pearson correlation analysis, and simple linear regression analysis. According to the results, financial performance was positively and statistically significantly impacted by audit independence (ß=0.746, p<0.05), auditor competence (ß=0.837, p<0.05), and audit firm characteristics (ß=0.744, p<0.05). According to the study's findings, NWSC, Tororo Branch's financial performance is greatly enhanced by boosting audit quality through bolstering auditor independence, increasing auditor competence, and encouraging successful audit firm features. The study recommended that management should strengthen the independence of the audit function, continuously enhance auditors' professional competencies through training and certification, and invest in quality audit systems and practices to improve financial accountability and organizational performance.
Keywords: Audit quality, audit independence, auditor competence, audit firm, financial performance
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Undergraduate research report
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Alinga, E. (2026).A case study of national water and sewerage corporation (NWSC), Tororo branch : impact of audit quality on the financial performance of public utility organizations. [Unpublised undergraduate research report]. Busitema University.