The independence of the auditor as a determinant of the quality of financial information: a perception by listeners of the Togolese context

L’indépendance de l’auditeur comme déterminant de la qualité de l’information financière: une perception par les auditeurs du contexte togolais

Maman Aboudou and Essonam Magnangou ()
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Maman Aboudou: Université de Lomé [Togo]
Essonam Magnangou: Université de Lomé [Togo]

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Abstract: This work discusses some special aspects of independence less dealt with in literature but which have important consequences in the context of Togo. Firstly, we have tried to understand the factors related to independence that should affect the quality of financial information with the analysis of the auditor. For the first objective, we have proceeded, through a third person, a discussion with six (06) qualified Togolese cabinets. It has been revealed that, beyond the factors related to independence commonly discussed in literature, the political activism of the cabinet chief and the profile of the entity's leader are two important factors that could influence the independence of the auditor and thereby his analysis. In the process to know the nature of connections, we have asked a questionnaire to thirty-two mission chiefs who have worked on a specific subject of their own choice. The statistic tests have firstly shown that more there is change of the chief mission on a file, more the information is reliable. Secondly, a political committed auditor in Togo will be at ease to discover very possible mistakes, because he will feel secured according to the sureties. Finally, more the leader of the dominant entity is instructed, better he will be moved for financial information and will require a meticulous analysis.Key words: independence, financial information, political activism, leader's profile

Date: 2020-07
New Economics Papers: this item is included in nep-acc
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Published in REVUE INTERNATIONALE DE GESTION ET D’ECONOMIE, 2020

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