Auditor judgment on internal control quality and audit quality

What?

This study aims at identifying what client characteristics affect the perception of internal control quality and whether this perception is substantiated by the quality of the internal controls that are actually present. They want to use archival data to examine their research question.

Why?

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?

Project Number
2017B03

Research Team
Prof. Jean Bédard
Dr. Annelies Renders
Dr. Caren Schelleman
Prof. Mathijs van Peteghem
Lei Zou
Dr. Mieke Jans

Involved University
Université Lavalis (Canada)

Timeline
09/17 – 08/20