Structure de propriété et qualité de l'audit externe : cas des entreprises belges cotées

Gana, Marjène Rabah; Lajmi, Azhaar

doi:10.3917/g2000.293.0083

Cited by 5 publications

(7 citation statements)

References 36 publications

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“…The consequent is the desire to hire a better audit quality to control their behaviour. This result corroborates the predictions of agency theory and Gana and Lajmi (2012) in the Belgian context despite their differences. This result is also consistent with Piot (2001), Francis & Wilson (1988).…”

Section: Discussionsupporting

confidence: 90%

“…The Cameroon context is recognised by offering a weak legal system that protects the interests of minority shareholders (Fossung & Magang, 2019). Our result is in the range of those obtained by Darmadi (2016), Gana and Lajmi (2012), Mustafa et al (2018) and Ameneh (2021). Also, there is a negative influence of SH/CRE on demand for external audit quality.…”

Section: Discussionmentioning

confidence: 58%

“…The values obtained are presented in Table 3 below. (Gana & Lajmi, 2012). Therefore, it can be safely concluded that there is no collinearity problem within the data.…”

Section: Test For Multi-collinearitymentioning

confidence: 85%

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The Demand for External Audit Quality: The Contribution of Agency Theory in the Context of Cameroon

Fossung¹,

Mukah²,

Berthelo³

et al. 2022

AFR

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This study examines the effect of agency theory on the demand for external audit quality in Cameroon. Specifically, it looks at the impact of shareholder/manager agency cost, shareholders/creditors agency cost, and majority/minority shareholders agency cost on external audit quality demand in Cameroon. The focus is on a sample of 171 companies drawn from the regions of Littoral, Centre and North-West using questionnaires. We assess the explanatory power of agency theory on the demand for a better quality of audit in the Cameroonian context by modelling external audit quality as a function of agency costs. The logistic regression analysis allows us to study the nature of any possible interaction. The analysis shows that while an increase in shareholder/creditor agency cost and an increase in shareholder/manager agency cost negatively affect the demand for audit quality, the majority/minority agency cost and the size of the audited client positively and significantly affect the demand for audit quality.

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Section: Discussionsupporting

confidence: 90%

Section: Discussionmentioning

confidence: 58%

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The Demand for External Audit Quality: The Contribution of Agency Theory in the Context of Cameroon

Fossung¹,

Mukah²,

Berthelo³

et al. 2022

AFR

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“…For example, [60] addressed auditor independence, and [61] defined auditor tenure. In this study, we used the [62] method, which is based on eight attributes to measure the quality of auditing. The eight attributes of audit quality as a measure of audit standards are: auditor size, co-statutory, audit opinion, audit lag, audit specialization, auditor size and co-statutory, audit tenure, and audit experience.…”

Section: Audit Qualitymentioning

confidence: 99%

How Personality Traits and Professional Skepticism Affect Auditor Quality? A Quantitative Model

2023

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A qualified auditor is responsible for auditing the financial information of the corporation and providing recommendations for the managerial level to improve operations management, risk management, inside control, and other related operations. The study of the effects of personality traits and professional skepticism on audit quality has become critical but has not been fully clarified for the success of the audit system. This study investigates the hypothesis regarding how audit quality is affected by personality traits and professional skepticism using a quantitative model. The Big Five Model and Hurtt Model are adopted in the proposed research framework. A questionnaire with a total of 254 samples is collected. The data are analyzed using multiple linear regression analysis to test the hypothesis. The results of this study indicate that the moderation effect between personality traits of “extroversion” and “professional skepticism” is significantly associated with audit quality. Additionally, this finding contributes to human resource management decisions in that one should be mindful of the increase in perceived audit risk that arises from the professional and personal attributes of the auditor when recruiting individuals to serve on their audit procedures. This research provides empirical evidence of the important relationship between personality traits and professional skepticism regarding auditor quality. The outcomes from the study will reduce the operations risk faced by auditors and improve auditing performances.

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“…Une partie importante de la littérature suggère une association entre l'impact de certains mécanismes de gouvernance comme le conseil d'administration, la structure de propriété ou l'audit externe sur la performance de l'entreprise. D'autres se sont intéressées à l'influence des mécanismes de gouvernance tels que le conseil d'administration, ou la structure de propriété, sur la qualité de l'audit externe (Lajmi et Gana, 2011 ;Wafa, 2013). Récemment, les études se sont penchées sur le rôle de la qualité de la gouvernance sur la propension à produire des états financiers de qualité (Erickson et al, 2005 ;Farber, 2005 ;Cormier et Lapointe, 2006, Smaili, 2006Djoutsa et al, 2015).…”

Section: Introductionunclassified

Qualité d’audit, concentration de l’actionnariat et reporting financier

et al. 2018

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L’objectif de cet article est d’étudier l’impact de la qualité d’audit externe et de la concentration de l’actionnariat sur la qualité du reporting financier. En s’appuyant sur la régression logistique et à partir des données recueillies par questionnaire auprès de 61 préparateurs des comptes, les résultats montrent que la probabilité d’avoir une information de qualité croît avec l’appartenance de l’auditeur à un réseau international et le montant des honoraires d’audit. Par ailleurs, cette probabilité évolue négativement avec la durée de collaboration entre l’auditeur et l’audité. On constate aussi que, d’une part, dans les entreprises où il y a concentration de l’actionnariat, la présence d’un auditeur appartenant à un réseau international permet d’améliorer la qualité du reporting financier et, d’autre part, que l’effet croisé des honoraires d’audit et de l’ancienneté de l’auditeur avec la concentration de l’actionnariat détériore les chances d’avoir une information de qualité.

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Structure de propriété et qualité de l'audit externe : cas des entreprises belges cotées

Cited by 5 publications

References 36 publications

The Demand for External Audit Quality: The Contribution of Agency Theory in the Context of Cameroon

The Demand for External Audit Quality: The Contribution of Agency Theory in the Context of Cameroon

How Personality Traits and Professional Skepticism Affect Auditor Quality? A Quantitative Model

Qualité d’audit, concentration de l’actionnariat et reporting financier

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