An empirical analysis of the effects of auditor behavior on the quality of their services
the case of Cameroon
DOI:
https://doi.org/10.59051/joaf.v10i2.160Keywords:
Behavior of auditors, index of the quality of auditing, agency theoryAbstract
This article has two objectives. The first is to build an index of audit quality which can distinguish auditing firms carrying out a good quality auditing from those carrying out bad quality auditing. The second seeks to determine if there is a relationship between the behavior of the producers of opinion and the index quality of auditing built. To achieve these objectives, we use questionnaires to collect data on 60 auditing companies in Cameroon. The results of the application of factorial analysis (PCA), Pearson correlation and logistic regression to the data show that the quality of auditing is eroded in Cameroon because a large proportion of auditing firms carry out bad quality auditing (53,3%). We also find that this bad quality auditing is the result of the behavior of auditors (they work on the elements which they consider significant, they practice incompatibilities in the service, they do not respect the time budget, and lack experience).
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Copyright (c) 2019 Alain Gilles FOKA TAGNE
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