The authors propose to examine how the production of audits and its quality is affected by the accounting information system design of the client. The idea would be to gauge audit production efficiency and the quality of the client’s AIS. They want to examine the magnitude of how the production surplus (price production versus price clients pays) is affected by these AIS designs.
What is the mutual impact of the audit and the auditee’s internal controls and financial reporting quality? What is the impact of the quality of the auditee (e.g., internal controls, governance, management accounting, etc.) on audit quality and value?
Prof. Joseph Gerakos
Prof. Chad Syverson
Dartmouth College (USA)
09/17 – 08/21