The hypothesis of an adverse choice of the auditor in Cameroon (notice n° 547763)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01386cam a2200277 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250121114932.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Hanko, Osée |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | The hypothesis of an adverse choice of the auditor in Cameroon |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2021.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 81 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | This research analyzes the motivations that could explain the deliberate choice of an opposing auditor in Cameroon. An experiment is carried out with audit clients, invited to select an auditor between four fictitious profiles among which the adverse profile is introduced. Interviews are then conducted with the clients who selected the adverse auditor, and analyzed using interpretive analysis. In relation to the context described, two major motivations emerge: the avoidance of primary expert diagnoses and a desire to limit political costs. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | competence |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | expert diagnoses |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | political costs |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | adverse selection |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | independence |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | competence |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | expert diagnoses |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | political costs |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | adverse selection |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | independence |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Recherches en Sciences de Gestion | o 140 | 5 | 2021-04-27 | p. 97-121 | 2259-6372 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/journal-recherches-en-sciences-de-gestion-2020-5-page-97?lang=en&redirect-ssocas=7080">https://shs.cairn.info/journal-recherches-en-sciences-de-gestion-2020-5-page-97?lang=en&redirect-ssocas=7080</a> |
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