Abstract:
The purpose of this study was to establish determinants of audit quality among small and
medium audit practitioners in Kenya. The study’s specific objectives were to determine the effect
of auditor’s independence, auditor expertise and accountability on audit quality among small and
medium audit practitioners in Kenya. The study was based on exploratory research design. The
target population was 542 small and medium practitioners in Nairobi County. The study was
based on primary data. The data was collected through a semi -structured questionnaire. Both
descriptive and inferential statistics were used in analysis of the data.The results indicated that
auditor independence was not significantly related to audit quality (β = .026; p > 0.05). The
results further indicated that auditor expertise had insignificant effect on audit quality (β = -0.05;
p > 0.05). The results also indicated that accountability had significant positive effect on audit
quality (β = .298; p < 0.05). The study makes the following recommendations. First, small and
medium audit practitioners should continue upholding high standards in audit quality so as to
enhance their position as credible alternatives to the big 4. Secondly, the small and medium audit
practitioners should have continuous programs aimed at building capacity of the employees.
Lastly, small and medium practitioners should enhance their capacity by improving their human
resource policies so that they can be able to attract and retain qualified professionals.
