مجلة بحوث الإدارة والاقتصاد
Volume 6, Numéro 1, Pages 642-661
2024-03-15

The Role Of Industrial Specialization In Increasing Profits Of Audit Firms In Algeria - A Field Study

Authors : Bourkaib Mohamed Abdelmadjed . Djellab Hanane . Sid Mohammed .

Abstract

This study aims to explore the role of auditors' focus in Algeria on companies operating in specific industrial specializations in increasing the profits of their offices. To achieve this objective, we designed and distributed a questionnaire in both paper and electronic formats to a sample of 62 accounting and auditing experts active in Algeria. The study found a significant role for industrial specialization in increasing the profits of audit offices in Algeria by reducing the cost of the auditing process and enhancing client portfolio growth.

Keywords

Industrial specialization ; Audit firms' profits ; Auditing process cost