Laboratoire de Recherche en Management (LAREMA), Département de Finance-Comptabilité, Faculté des Sciences Economiques et de Gestion / CERME, Université de Dschang, BP : 110 Dschang, Cameroon
The excitement of the excesses experienced by audit firms in the business world and more particularly in Cameroon has led to questioning the quality of services, on the one hand, and the complexity of the determinants of choice of audit firms, on the other hand. Therefore, the purpose of this study is to evaluate the criteria of choice of audit firms in the context of Cameroon. Thus, we opted for a qualitative approach by case study. The data, collected from the entities approved to the statutory audit (21) as well as the audit firms (13) by semi-directive interviews, were analyzed via the NVIVO 10 software. It follows from the analysis that the Audit firms are much more chosen on the basis of cost, personal or professional relationships and recommendations. The level of subjectivity of these criteria makes the independence of the auditors difficult to prove; in addition, in a socio-economic context where the weight of the deficit variables depletes the strength of the performance.
This study aims to return in front of the stage accounting types of information produced by preparers as well as the way in which they perceive their relevance. For the drive, we opted for a qualitative approach with case study. Therefore, semi-structured interviews were conducted in 15 Cameroonian SMEs, particularly in the cities of Douala and Bafoussam. The data collected through an interview schedule, have been exploited through content analysis via the software NVIVO 10. It appears that managers produce several types of information and perceive their relevance as an ideal or a destination to be achieved, a policy-making tool, an information and decision-making tool.
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