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The independence of the auditor as a determinant of the quality of financial information: a perception by listeners of the Togolese context
[L’indépendance de l’auditeur comme déterminant de la qualité de l’information financière : une perception par les auditeurs du contexte togolais]

Author

Listed:
  • Maman Tachiwou Aboudou

    (Université de Lomé [Togo])

  • Essonam Magnangou

    (Université de Lomé [Togo])

Abstract

This work discusses some special aspects of independence less dealt with in literature but which have important consequences in the context of Togo. Firstly, we have tried to understand the factors related to independence that should affect the quality of financial information with the analysis of the auditor. For the first objective, we have proceeded, through a third person, a discussion with six (06) qualified Togolese cabinets. It has been revealed that, beyond the factors related to independence commonly discussed in literature, the political activism of the cabinet chief and the profile of the entity's leader are two important factors that could influence the independence of the auditor and thereby his analysis. In the process to know the nature of connections, we have asked a questionnaire to thirty-two mission chiefs who have worked on a specific subject of their own choice. The statistic tests have firstly shown that more there is change of the chief mission on a file, more the information is reliable. Secondly, a political committed auditor in Togo will be at ease to discover very possible mistakes, because he will feel secured according to the sureties. Finally, more the leader of the dominant entity is instructed, better he will be moved for financial information and will require a meticulous analysis.Key words: independence, financial information, political activism, leader's profile

Suggested Citation

  • Maman Tachiwou Aboudou & Essonam Magnangou, 2020. "The independence of the auditor as a determinant of the quality of financial information: a perception by listeners of the Togolese context [L’indépendance de l’auditeur comme déterminant de la qua," Post-Print halshs-03029792, HAL.
    • Handle: RePEc:hal:journl:halshs-03029792
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-03029792
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    References listed on IDEAS

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    1. Ghosh, Aloke (Al) & Kallapur, Sanjay & Moon, Doocheol, 2009. "Audit and non-audit fees and capital market perceptions of auditor independence," Journal of Accounting and Public Policy, Elsevier, vol. 28(5), pages 369-385, September.
    2. Mohammad Hudaib & Roszaini Haniffa, 2009. "Exploring auditor independence: an interpretive approach," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(2), pages 221-246, January.
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    Keywords

    independence; financial information; political activism; leader's profile;
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