Record Details

The Quality of External Audit in OHADA Space: A Qualitative Study with Board of Director’s Members’ Perception as Understanding Variable

Applied Finance and Accounting

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Field Value
 
Title The Quality of External Audit in OHADA Space: A Qualitative Study with Board of Director’s Members’ Perception as Understanding Variable
 
Creator Osée, Hanko
 
Description Audit quality has been evaluated in academic literature accordingly with auditor qualities, due to the difficulties of observing auditing technical process itself. The qualities of a good auditor are then competence and independence, sine qua none conditions of audit quality. That approach is otherwise valid only if there is a valuable framework like stock market where auditor’s competence and independence could be observed. In OHADA space countries, the financial market is approximately off. It is therefore impossible to assess audit quality the way it has been done in prior literature. This study suggests a new approach of assessing audit quality in OHADA countries in relation with audit committees member’s perception of auditing process. Using an innovative qualitative approach inspired from Manita (2008), the results suggest to take into account the auditor’s knowledge of the company, the relevance of the identified zone of risks and the degree of communication with the board of directors.
 
Publisher Redfame publishing
 
Contributor —
 
Date 2016-02-22
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://redfame.com/journal/index.php/afa/article/view/1309
10.11114/afa.v2i2.1309
 
Source Applied Finance and Accounting; Vol 2, No 2 (2016); 11-17
2374-2429
2374-2410
 
Language eng
 
Relation http://redfame.com/journal/index.php/afa/article/view/1309/1388