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Audit légal et perception de la qualité des travaux dans une économie en développement

Author

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  • Serge Valant Gandja

    (Bordeaux Ecole de Management - Bordeaux Management School (BEM))

Abstract

This study highlights the perceived quality of audit work by the legal users of financial statements. It combines the contributions of agency and stakeholder theories. By a positive approach, final samples of 109 questionnaires were collected from auditors, tax inspectors, credit analysts, financial managers of the cities of Douala and Yaounde. Results from statistical processing emphasize that listeners must have a qualification and sufficient experience to carry out their mission. Also, special attention should be given to the auditee's financial position, reputation and firm size, and level of control over the profession.

Suggested Citation

  • Serge Valant Gandja, 2013. "Audit légal et perception de la qualité des travaux dans une économie en développement," Post-Print hal-00999706, HAL.
    • Handle: RePEc:hal:journl:hal-00999706
    Note: View the original document on HAL open archive server: https://hal.science/hal-00999706
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    References listed on IDEAS

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    1. repec:dau:papers:123456789/1337 is not listed on IDEAS
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    3. Christian Prat dit Hauret, 2003. "L'indépendance du commissaire aux comptes : une analyse empirique fondée sur trois composantes psychologiques du comportement," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 9(2), pages 31-58.
    4. Fama, Eugene F & Jensen, Michael C, 1983. "Separation of Ownership and Control," Journal of Law and Economics, University of Chicago Press, vol. 26(2), pages 301-325, June.
    5. Elliott, Ja, 1982. "Subject To Audit Opinions And Abnormal Security Returns - Outcomes And Ambiguities," Journal of Accounting Research, Wiley Blackwell, vol. 20(2), pages 617-638.
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    7. Abdolmohammadi, Mohammad J. & Shanteau, James, 1992. "Personal attributes of expert auditors," Organizational Behavior and Human Decision Processes, Elsevier, vol. 53(2), pages 158-172, November.
    Full references (including those not matched with items on IDEAS)

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