Does the private owner-managed firm audit market serve a different purpose?
This study is designed to examine whether economic forces and regulation (institutions) affect audit different conditional on whether these audits are executed for Public interest entities, privately owned business or owner-managed business. The researchers want to start to ask the question whether regulation should be the same for the different type of firms.
Does the OMB environment call for different audits and auditing standards? What institutional factors (e.g., complexity, size, capital market structure, legal environment, audit risks, etc.) in the OMB environment may call for a specific audit approach and auditing standards for OMB audits?
Prof. Jeroen Suijs
Dr. Mahmoud Gad
Dr. Robin Litjens
Erasmus University Rotterdam
09/17 – 08/19