Are « big n » always Independent? An Analysis of an Audit Restatement of the Accounts of a «Big n» Client in Cameroon

Osée HANKO, Alexis Ngantchou


Big N companies, known as the biggest audit firms in the world, worldwide dominate the audit market and their network organization reinforces that dominating position. Theoretically, Big N are considered by accounting literature as more independent than others forms of audit companies. This article focuses on that issue trough the analysis of the audit restatement of a big N client in Cameroon by a fully independent organism. Using four independence threats, the results suggest the potential vulnerability of big n local offices on wasting their independence when the client represents an important part of their business revenue.

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