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Online Masterclass by Prof. dr. Eddy Cardinaels and Kristof Stouthuysen on “The impact of auditor interactions on audit quality” on 5 June 2020

The judgment and decision-making literature in auditing largely focuses on individual auditor judgments. However, auditors do not work in isolation. They interact with other auditors in audit engagements and with other participants in the financial reporting process. For this reason, scholars have called for more research on how the people, tasks, and environment that auditors interact with influence their performance and hence, the audit quality of their work. 

As a key attribute to audit quality, regulators specify that more experienced staff (i.e. managers, senior auditors) should provide less experienced staff with appropriate coaching and on-the-job training. It is fairly common for junior auditors to start their auditing career by mimicking a more senior person who performs similar tasks; as the saying goes, “Monkey see, monkey do” (Cannon, 2016). Yet, while imitation is an inherent human tendency, limited evidence exists on the impact of such imitative behavior on the quality of an individual auditor’s judgment.

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Online Masterclass by Prof. dr. Eddy Cardinaels and Kristof Stouthuysen on “The impact of auditor interactions on audit quality” on 5 June 2020
  • Date:
    5 June 2020
  • Location:
    Online - details to follow

The event has ended


About the speakers

Prof. dr. Kristof Stouthuysen

Prof. dr. Kristof Stouthuysen

Professor in Accounting and Control at Vlerick Business School and KU Leuven.

Prof. dr. Eddy Cardinaels

Prof. dr. Eddy Cardinaels

Eddy Cardinaels (1975) is full Professor of accounting at Tilburg University and part-time professor at KU Leuven. His work combines new insights from psychology and behavioral economics to study how different information presentation (ABC, BSC, summaries of earnings releases) can affect decision making of managers within companies. Other experimental work focuses on drivers of honest reporting and social motives in inter-firm negotiations. He also conducts archival work on corporate governance examining how social connections between board members affect financial reporting, how companies use their networks to engage in tax avoidance and factors that drive (excess) compensation.