Auditors' Independence, Audit Tenureship, Firm Characteristics and Audit Quality: Evidence From Nigeria

Effective management of health services is crucial for the sustainability of the health system and the provision of high quality health care. It involves strategic planning, rational distribution of resources, implementation of effective policies and procedures, and monitoring of health performance. Human resources, both medical and non-medical, are essential to the functioning of hospitals and influence the quality of services, operational efficiency and patient satisfaction. Medical staff play a vital role in diagnosing, treating and caring for patients, contributing to improving community health and maintaining safety standards, and non-medical staff support the management of hospital resources, ensuring a clean and safe environment for patients and the efficient administration of the facility. The proposed study aims to analyse the management of human resources in hospitals, with objectives such as strengthening the hospital's position, optimising services, adapting to demographic changes and addressing staff shortages.