Quality of public organization auditing arrangement and control in Benin

Qualité de l'audit comptable et financier et du contrôle des structures publiques du Bénin

Jean-Noël Chauvey, Maxime José Chanhoun and Sena Ahyee
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Sena Ahyee: MRM - Montpellier Research in Management - UPVM - Université Paul-Valéry - Montpellier 3 - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School - UM - Université de Montpellier

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Abstract: This research is an attempt to assess the quality of the arrangement of the public organizations auditing in Benin, regarding the challenges in this field. Indeed, the frequent changes in this auditing arrangement raise questions about its quality. Our research is theoretically grounded in DeAngelo (1981) contribution that analyzed auditing quality in terms of auditor competences and auditor independence. Through a survey with auditors in public administrations (103 respondants), we collected then some data related to auditors comptences and independence. These data show that globally beninese auditors seem to be competent and independent. Beyond, based on these results, it is important now to research on some other factors that impact the quality of public organizations auditing.

Keywords: Audit; Public Organizations; Compentence; Independence; Structures publiques; Compétence; Indépendance (search for similar items in EconPapers)
Date: 2017-05-30
New Economics Papers: this item is included in nep-acc
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Published in Accountability, Responsabilités et Comptabilités, May 2017, Poitier, France. pp.cd-rom

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