The Determinants of Audit Firm Performance: An Empirical Study of the Cameroon Case

The Determinants of Audit Firm Performance: An Empirical Study of the Cameroon Case

Ndassi Yepgnou Joseph

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Ananga Onana Anaclet

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Ateumo Edith Christiane Grace

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The Determinants of Audit Firm Performance: An Empirical Study of the Cameroon Case

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Abstract

The quality of service rendered by audit firms is an essential element in improving the efficiency and effectiveness (performance) of audit firms. In addition, this quality of audit apprehended by the quality of the auditor (competence and independence) depends on the contextual context, the environment in which it is exercised and the behavior of the actors put in place. Based on research perceived by audit firms, the present de study aims to identify the link between contingency factors and performance. Based on the Churchill paradigm (1979), our research data are articulated around a qualitative phase (10 semidirective interviews) and quantitative (52 audit firms) collected in the cities of Douala and Yaoundé. Econometric analyzes using the multiple linear regression technique show that factors related to auditor competence (generic factors) and independence (specific factors) determines the quality of the performance of firms.

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Funding

No external funding was declared for this work.

Conflict of Interest

The authors declare no conflict of interest.

Ethical Approval

No ethics committee approval was required for this article type.

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How to Cite This Article

Ndassi Yepgnou Joseph. 2019. \u201cThe Determinants of Audit Firm Performance: An Empirical Study of the Cameroon Case\u201d. Global Journal of Management and Business Research - D: Accounting & Auditing GJMBR-D Volume 19 (GJMBR Volume 19 Issue D2): .

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GJMBR Volume 19 Issue D2
Pg. 33- 47

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Journal Specifications

Crossref Journal DOI 10.17406/GJMBR

Print ISSN 0975-5853

e-ISSN 2249-4588

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GJMBR-D Classification: JEL Code: M42

Submission ReceivedDecember 13, 2018
Peer Review Double Blind
Handling Editor
Accepted December 31, 2018
Published January 15, 2019

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v1.2

Issue date

May 9, 2019

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Article Matrices

Total Score: 103

Country: Cameroon

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

Authors: Ndassi Yepgnou Joseph, Ananga Onana Anaclet, Ateumo Edith Christiane Grace (PhD/Dr. count: 0)

View Count (all-time): 185

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Publish Date: 2019 05, Thu

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Total Views: 2744

Total Downloads: 1285

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