Les déterminants du choix des cabinets d’audit big 4 dans le contexte marocain

Abstract

As it is not easy to define the determinants of the choice of external auditors, several parameters must be taken into account, such as indicators to measure the quality of the audit, the selection of audit companies for the certification of accounts, and crisis environments. Consequently, it is necessary to determine the parameters related to the auditor-auditee relationship in Morocco and the determinants of the choice of big 4. In this sense, we explored the determinants of audit quality and the decision of listed companies to choose the Big 4 for the certification of their accounts. We also identified the parameters still under-exploited in the auditor-auditee relationship in Morocco. Indeed, the question of confidence in the Big 4 arose after the crises of the audit networks, and the merger-absorption in 2002 on the national market of the firm Arthur Andersen by Ernst and Young. However, no model allows us to understand why the Big 4 continue to dominate the world market, and more specifically the Moroccan market? In this article, we used the qualitative method (case studies and interviews) according to the hypothetico-deductive approach. We carried out this study on a sample of 35 companies listed on the Casablanca Stock Exchange. Using an interview guide, we conducted semi-structured interviews with 4 D.A.F. of these companies. The objective is to listen to the opinions of experts on the practice of external auditing in Morocco. By evaluating the decision of listed companies to choose the Big 4 and the determinants of this choice, this critical look at the status quo of external audit is a source of inspiration for the field of research in Morocco. Professionals interviewed stated that market concentration and monopoly still exist in Morocco.