@article{jfa20251313,
author={Hanko, Os¨¦e},
title={An Analysis of the Effect of the Critical Competence of the Auditor on Audit Quality in Cameroon},
journal={Journal of Finance and Accounting},
volume={13},
number={1},
pages={18--25},
year={2025},
url={https://pubs.sciepub.com/jfa/13/1/3},
issn={2333-8857},
abstract={Audit quality integrates the dual probability of detection (auditor competence) and revelation (auditor independence). This research focuses on auditor competence, a black box whose exploration is not yet subjected to intense scientific activity. The paper undertakes to identify the overall performance factors capable of predicting auditor competence. The use of a partial least squares¡¯ regression technique makes it possible to highlight the functional and behavioral component characteristics as decisive factors determining the prediction of material mistatements detection.},
doi={10.12691/jfa-13-1-3}
publisher={Science and Education Publishing}
}