CORPORATE GOVERNANCE ON AUDIT QUALITY IN CÔTE D’IVOIRE (CASE STUDY OF PRICE WATERHOUSE COOPERS)

CORPORATE GOVERNANCE ON AUDIT QUALITY IN CÔTE D’IVOIRE

(CASE STUDY OF PRICE WATERHOUSE COOPERS)

OUYA MARIE-EMMANUELLE

GRADUATE SCHOOL OF MANAGEMENT [GSM]

UNIVERSITE PRIVEE ANGLO-SAXON

ABIDJAN, COTE D’IVOIRE

JUNE, 2021

CORPORATE GOVERNANCE ON AUDIT QUALITY IN CÔTE D’IVOIRE

(CASE STUDY OF PRICE WATERHOUSE COOPERS) 

OUYA MARIE-EMMANUELLE

A PROJECT WORK SUBMITTED TO THE GRADUATE SCHOOL OF MANAGEMENT [GSM], IN PARTIAL FULFILMENT OF THE REQUIREMENTS FOR AWARD OF THE BACHELOR DEGREE OF BUSINESS ADMINISTRATION IN ACCOUNTING AND FINANCE

SUPERVISOR

MR. KWADWO ADJEI-BOAKYE

JUNE, 2021

CERTIFICATION

This is to certify that this project work was conducted by OUYA MARIE-EMMANUELLE, a student of Graduate School of Management, accepted in the partial fulfillment of the requirement for the award of a Bachelor of Business Administration in Finance and Accounting.

Name                                                           Signature                               Date

MR. KWADWO ADJEI-BOAKYE          ………………                  ….……………….

(Project Supervisor)

Name                                                           Signature                                 Date

Mr. DENY LEBA                                   ……………….…                …….…………….

(Program Director)

DECLARATION

I hereby declare that, except for references to other people who have been cited, the work is the result of my own research under the supervision of MR. KWADWO ADJEI-BOAKYE and this dissertation has neither in whole or in part been presented for another degree elsewhere.

Student Name                                                   Signature                                    Date

OUYA MARIE-EMMANUELLE               ……………….                     ………………

(GSM/BBA/18/015)

DEDICATION

I dedicate this thesis to the following people:

To my parents: Mr and Mrs OUYA, thank you for giving me the opportunity to walk in your footsteps, yours financial, emotional and spiritual support and yours many advices.

To my siblings: Anna and Angeo, who never stopped supporting me and giving me advices on all the steps taken for this thesis.

To my spiritual father: the Reverend Ben DRAH Yawo, for all your advices and prayers.

ACKNOWLEDGEMENT

As it is written in Psalm 138 (KJV), I thank GOD the Almighty for allowing me to complete this work and to overcome all the trials befall me, may all the glory return to Him for this research.

I particularly want to thank the following people:

Kwadwo Adjei – Boakye

Fred Narh

The Staff of GSM

PwC CI Staff

TABLE OF CONTENTS

CERTIFICATION        iii

DECLARATION        iv

DEDICATION        v

ACKNOWLEDGEMENT        vi

ABSTRACT        ix

CHAPTER 1        1

1.0        Introduction        1

1.1 Background of Study        1

1.2 Problem Statement        2

1.3 Research Objectives        2

1.4        Research Questions        2

1.5 Significance of the Study        3

1.6 Scope and Limitation of Study        3

1.7 Organization of the Study        3

CHAPTER 2        4

2.0 Introduction        4

2.1 Corporate Governance        4

2.2. Audit Quality        8

2.3 Ivorian Audit Standards        11

2.4 Auditors Specifications        13

2.5 Financial Reporting in Côte d’Ivoire        14

2.6 Agency Theory        15

2.7 PwC CI Profile        16

CHAPTER 3        18

3.0 Introduction        18

3.1 Research Design        18

3.2. Population of the Study        18

3.3 Sample and Sampling techniques        19

3.4. Data Collection Method        20

3.5 Method of Data Analysis        20

3.6 Ethical Consideration        20

CHAPTER 4        22

4.0 Introduction        22

4.1 Data Presentation        22

4.2 Analysis of Results and Discussion        26

CHAPTER 5        27

5.0 Introduction        27

5.1 Summary        27

5.2 Major Findings        27

5.3 Conclusion        28

5.4 Recommendations        28

5.5 Suggestion for Further Studies        28

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