Effect of audit quality indicators on the quality of financial information in large firms in Morocco : A confirmatory analysis by the structural equation modeling via the PLS approach

Abstract

The purpose of this study is to investigate the relationship between audit firm size, audit firm tenure and audit fees of financial information in the Moroccan context. This research is exploratory in nature. We use a survey method - questionnaires to test hypotheses. The analysis was divided by using the structural equation modeling via the PLS approach. Multiple statistical analyzes of measurements and hypothesis testing were performed in the SPSS and SmartPLS software packages. based on a sample of 129 large companies in Morocco, the study indicates that the auditor tenure has a significant positive impact on the quality of financial information. On the other hand, the audit firm size and the audit fees do not impact the quality of financial information in the Moroccan context.