The hypothesis of an adverse choice of the auditor in Cameroon
Type de matériel :
TexteLangue : français Détails de publication : 2021.
Sujet(s) : Ressources en ligne : Abrégé : 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.
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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.
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