The Views of Auditors and Accountants on the Quality of Services Rendered  by Auditing Firms in Context Cameroon

The Views of Auditors and Accountants on the Quality of Services Rendered by Auditing Firms in Context Cameroon

Foka Tagne Alain Gilles

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Leopold Djoutsa Wamba

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The Views of Auditors and Accountants on the Quality of Services Rendered by Auditing Firms in Context Cameroon

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Abstract

This study seeks to highlight the opinions of auditors and company accountants on the quality of auditing in Cameroon. The independence and competence of auditors are considered as the only objective criteria in the analysis. Classification analysis through the method of k-means and the test of comparison of means through the students test are applied to survey data on 60 auditing firms and 68 accountants. We find that the quality of auditing in Cameroon is poor. The views of auditors and the audited are the same given that the difference in their perceptions of the quality of auditing is insignificant.

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No external funding was declared for this work.

Conflict of Interest

The authors declare no conflict of interest.

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No ethics committee approval was required for this article type.

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How to Cite This Article

Foka Tagne Alain Gilles. 2019. \u201cThe Views of Auditors and Accountants on the Quality of Services Rendered by Auditing Firms in Context Cameroon\u201d. Global Journal of Management and Business Research - D: Accounting & Auditing GJMBR-D Volume 19 (GJMBR Volume 19 Issue D1).

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GJMBR Volume 19 Issue D1

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Journal Specifications

Crossref Journal DOI 10.17406/GJMBR

Print ISSN 0975-5853

e-ISSN 2249-4588

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Classification

GJMBR-D Classification JEL Code: M42

Submission ReceivedDecember 9, 2018
Peer Review Double Blind
Handling Editor
Accepted December 31, 2018
Published January 15, 2019

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v1.2

Issue date

January 30, 2019

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Article Matrices

Total Score: 102

Country: Cameroon

Subject: Global Journal of Management and Business Research - D: Accounting & Auditing

Authors: Foka Tagne Alain Gilles, Leopold Djoutsa Wamba (PhD/Dr. count: 0)

View Count (all-time): 198

Total Views (Real + Logic): 2846

Total Downloads (simulated): 1427

Publish Date: 2019 01, Wed

Monthly Totals (Real + Logic):

Month 1: 23 views
Month 2: 34 views
Month 3: 44 views
Month 4: 57 views
Month 5: 34 views
Month 6: 21 views
Month 7: 27 views
Month 8: 34 views
Month 9: 44 views
Month 10: 16 views
Month 11: 19 views
Month 12: 43 views
Month 13: 42 views
Month 14: 39 views
Month 15: 28 views
Month 16: 30 views
Month 17: 25 views
Month 18: 29 views
Month 19: 35 views
Month 20: 19 views
Month 21: 45 views
Month 22: 16 views
Month 23: 30 views
Month 24: 18 views
Month 25: 35 views
Month 26: 41 views
Month 27: 25 views
Month 28: 41 views
Month 29: 25 views
Month 30: 33 views
Month 31: 26 views
Month 32: 40 views
Month 33: 22 views
Month 34: 17 views
Month 35: 29 views
Month 36: 33 views
Month 37: 24 views
Month 38: 15 views
Month 39: 29 views
Month 40: 30 views
Month 41: 32 views
Month 42: 28 views
Month 43: 37 views
Month 44: 16 views
Month 45: 12 views
Month 46: 41 views
Month 47: 22 views
Month 48: 32 views
Month 49: 48 views
Month 50: 17 views
Month 51: 39 views
Month 52: 35 views
Month 53: 31 views
Month 54: 33 views
Month 55: 18 views
Month 56: 44 views
Month 57: 18 views
Month 58: 34 views
Month 59: 29 views
Month 60: 34 views
Month 61: 46 views
Month 62: 32 views
Month 63: 18 views
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Month 70: 39 views
Month 71: 34 views
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Month 79: 22 views
Month 80: 33 views
Month 81: 34 views
Month 82: 14 views
Month 83: 32 views
Month 84: 31 views
Month 85: 47 views
Month 86: 49 views
Month 87: 56 views

Total Views: 2846

Total Downloads: 1427

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