This Masterclass has now ended.

Please find the full recording on YouTube here.

Please find the summary recording on YouTube here.

The preliminary findings lead to the following take-aways:
• ‘Trade-off’ between being commercial versus professional does not have much support. Many auditors score high on both commercialism and professionalism.
• Relatively more commercial effort appears to be associated with lower quality.
• Access of quality control does not seem to be driven by degree of commercial effort (but maybe it should be?).

During the masterclass the following papers are mentioned:
‘How Standardized is Accounting?: https://www.jstor.org/stable/23045584
‘How Top Managers Use the Entrepreneurial Gap to Drive Strategic Change’:
https://www.tandfonline.com/doi/abs/1...

Stakeholders to the auditing process have frequently asserted that there is a fundamental conflict between auditors’ professional obligations and commercial interests, i.e., auditing as a profession versus auditing as a business – fueling regulatory and standard-setting interventions. The study may very well contribute to the demystification of current perceptions of (partners’ and firms’) focus on commercialism versus professionalism (or regulatory focus on quality over the firms’ business model).

Registration is open until 5 March 2023 (11PM CET) via this link.

Who should attend?

This FAR Masterclass is of interest to audit practitioners and firm management, auditing standard setters, audit supervisors, auditing students, auditing teachers and audit scientists. The Masterclass is open to everyone working in the field of accountancy.

Please note that this Masterclass will be in English.