Volume 18, Number 1, June 2023
| Explanatory factors of the dysfunctional behavior of the collaborators of the auditor in Cameroon |
Abstract
The objective of this study is to identify the factors that may explain the dysfunctional behavior of the collaborators of the Statutory Auditor (CAC) in Cameroon. To this end, a questionnaire survey was conducted in the city of Douala between the months of June and September 2020 among a sample of 80 CAC collaborators practicing mainly in 40 accounting firms in Cameroon. For the data analysis, we used Principal Component Analysis (PCA) and Multiple Regression using the Ordinary Least Squares (OLS) method. After regression analysis, the results show that the profile of CAC staff (age, audit experience, and type of training), budgetary pressure, the degree of admiration of the supervisor by his or her staff, and the level of organizational commitment are the main explanatory factors for the dysfunctional behavior of CAC staff in Cameroon. These results corroborate social exchange theory, which states that employees' work behavior is a function of the organization's interest in valuing their contributions and caring about their well-being at work, which in turn leads to a sense of mutual obligation.
Keywords: Audit quality, Dysfunctional behavior, Contextual factors, Level of organizational commitment, Social exchange theory
JEL Classification: G20, M41, M42, Z23