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HEC-Ecole de gestion de l'Université de Liège
HEC-Ecole de gestion de l'Université de Liège
MASTER THESIS

Evaluating Audit Firms' Measures to Ensure External Auditor Independence

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Bennaceri, Islam ULiège
Promotor(s) : Compagnie, Vincent ULiège
Date of defense : 1-Sep-2025/5-Sep-2025 • Permalink : http://hdl.handle.net/2268.2/24114
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Title : Evaluating Audit Firms' Measures to Ensure External Auditor Independence
Author : Bennaceri, Islam ULiège
Date of defense  : 1-Sep-2025/5-Sep-2025
Advisor(s) : Compagnie, Vincent ULiège
Committee's member(s) : Colson, Christophe ULiège
Language : English
Number of pages : 48
Discipline(s) : Business & economic sciences > Accounting & auditing
Institution(s) : Université de Liège, Liège, Belgique
Degree: Master en sciences de gestion, à finalité spécialisée en Financial Analysis and Audit
Faculty: Master thesis of the HEC-Ecole de gestion de l'Université de Liège

Abstract

[fr] The objective of this thesis is to analyze how workload affects the performance of auditors, with a particular focus on its implications for audit quality, decision-making, and professional well-being. By examining the pressures linked to deadlines, long working hours, and task complexity, the study aims to identify the extent to which workload can enhance or hinder auditors’ effectiveness.


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  • Bennaceri, Islam ULiège Université de Liège > Master sc. gest., fin. spéc. fin. analysis & audit

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