The Demand for External Audit Quality: Empirical Evidence from Public Limited Companies in Cameroon

Abstract: Given the critical role of external audits in corporate governance, particularly in jurisdictions facing systemic challenges such as corruption and weak regulatory frameworks, the study explores several factors influencing the demand for external audit quality within Public Limited Companies in Cameroon. For this purpose, data were collected from 60 Public Limited Companies operating in the Littoral, Centre and Northwest regions of Cameroon following clustered and convenient sampling techniques. The binary logistic regression enables us to indicate that only board size and company size are determinant factors of the demand for external audit quality. Board gender and board diligence did not show significant influence on the demand for external audit quality. The study recommends that the PLC should increase their size by ensuring diversity in terms of skill and expertise so as to guarantee its effectiveness.