Audit quality, ownership concentration and financial reporting
a survey of accountants in Cameroon
DOI:
https://doi.org/10.59051/joaf.v9i1.139Keywords:
information quality, ownership concentration, quality of external auditAbstract
The main objective of this study is to analyze the effect of the quality of external audit and ownership concentration on the quality of financial reports. We apply logistic regression to data collected through a questionnaire from 61 of accountant and found that the probability of having good information increases with the fact that the auditor is a membership of an professional organizations and the amount of the auditing fees. Furthermore, that probability is negatively related to the duration of the collaboration between the auditor and the audited firms. Also, we find on the one hand that in companies where there is a ownership’s concentration, the presence of an auditor who belong to an international network improves the quality of financial reporting, and, on the other, the combined effects of the auditing fees, the experience of the auditor, and ownership concentration reduce the chances of having good information.
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Copyright (c) 2018 Alain Gilles FOKA TAGNE, Prince Dubois KENFACK HIKOUATCHA, Joséphine Florentine MBADUET, Joseph NDASSI YEPGNOU
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