Volume 14, Number 2, December 2024
| The contingency of the determinants of the reputation of audit firms: A review of knowledge drawn from semi-directive interviews in sub-Saharan Africa |
Ananga Onana Anaclet 1*, Ndassi Yepgnou Joseph 2
Abstract
This article aims to identify the factors that can predict the reputation of audit firms. The study is conducted on 20 semi-directed interviews conducted with loan officers and account preparers, all in practice. Data collection was done using an interview guide. The study shows that elements such as interactionism, compliance with standards and rules, the auditor's ethical profile, the client's intention to grow the business, and the same client's frequentation of the same firm appear to be factors that define the reputation of audit firms. On the other hand, the frantic search for financing by companies, identity withdrawal, transgression of laws, and the auditor's conformism constitute the factors that depreciate the reputation of audit firms in Cameroon.
Keywords: irm reputation, Audit quality, Stakeholder theory, Contingency factors.
JEL Classification: M42
1 Researcher in Accounting Finance, University of Dschang/Faculty of Economics and Management/Management Research Unit/CERME (Cameroon)
* ( E-mail: anangaonanaanaclet2@gmail.com )
2 Ph. D in Finance, University of Dschang/Faculty of Economics and Management/Management Research Unit/CERME (Cameroon)