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This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License
Ivan Djossa Tchokoté
Joëlle Tsobze Tiomeguim
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DOI:10.17265/1548-6583/2024.01.001
Catholic University of Central Africa, Yaoundé, Cameroon
Ernst & Young, Douala, Cameroun
The aim of this study is to examine the qualities that auditors engaged in detecting potential fraud within multinational corporations in Sub-Saharan Africa should possess. To achieve this goal, a quantitative approach was used to develop and test a research model based on three theories: agency theory, attribution theory, and cognitive dissonance theory. Responses from a panel of two hundred and nine (209) auditors who conducted a legal audit mission in a Sub-Saharan multinational were analyzed using SmartPLS 3.3.3 software. The results emphasize the crucial importance of auditors’ competence and continuous training in fraud detection. However, professional skepticism and time pressure were found to be non-significant in this context. This conclusion provides essential insights for auditors, highlighting the key qualities needed to effectively address fraud detection within multinational corporations in Sub-Saharan Africa.
fraud, legal audit, fraud detection, multinationals, Sub-Saharan Africa
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