The Determinants of Audit Firm Performance: An Empirical Study of the Cameroon Case

Abstract

The quality of service rendered by audit firms is an essential element in improving the efficiency and effectiveness performance of audit firms In addition this quality of audit apprehended by the quality of the auditor competence and independence depends on the contextual context the environment in which it is exercised and the behavior of the actors put in place Based on research perceived by audit firms the present de study aims to identify the link between contingency factors and performance Based on the Churchill paradigm 1979 our research data are articulated around a qualitative phase 10 semi-directive interviews and quantitative 52 audit firms collected in the cities of Douala and Yaound Econometric analyzes using the multiple linear regression technique show that factors related to auditor competence generic factors and independence specific factors determines the quality of the performance of firms