Business, Management and Accounting
8 years ago

Auditors' Lack of Independence Fuels Financial Scandals in OHADA Region

1 view
African J of Accounting Auditing and Finance
Financial scandals and corporate governance: what future for the audit profession in the OHADA region?
Louis Ndjetcheu

Paper Summary

Financial scandals in both western countries and Cameroon have sparked interest in the role of auditors in corporate governance. A study of 53 auditors found that they are competent in handling agency conflicts, but lack independence due to limitations in legislation and socio-cultural factors in Cameroon.

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