Cookie preferences
Settings I agree

Audit firm business model, incentives, and audit markets

Sub-themes: PIE/non-PIE/OMB segment, auditor commercialism and professionalism, partner performance management and compensation, joint audits, auditor-client matching, intermediary model

Projects

2020B03 - Learning and performing in audit firms: The role of the organizational context (PhD project C. Peters)

The first study investigates how an organizational context in which auditor-artificial intelligence interactions are prevalent affects auditors’ cognitive processing and subsequently the degree of professional skepticism exercised by auditors.

Read more

2020B01 - The auditor selection process: From tender to relationship management (Dr. Hardies)

The process of selecting and appointing an auditor is complex. A robust, objective and transparent auditor selection process is, however, essential to preserve auditor independence and ensure audit quality.

Read more

2019B03 - The allocation of lead auditors to clients: large-scale evidence on the determinants and consequences of allocation decisions in audit offices (Prof. dr. Cardinaels)

We will conduct the first large scale archival research to investigate how audit firms/audit offices allocate lead auditors to their clients, and whether such decisions affect the performance of lead auditors.

Read more

2017B06 - How is auditor commercialism related to audit quality and efficiency? (Prof. Ciconte)

This study will (1) examine whether a tradeoff actually exists between auditors’ commercial and professional motivations and (2) whether audit firms’ quality control mechanisms create conditions in which the two sets of motivations are (or can be) even mutually reinforcing.

Read more

2017B01 - Does the private owner-managed firm audit market serve a different purpose? (Prof. dr. Suijs)

This study is designed to examine whether economic forces and regulation (institutions) affect audit differently depending on whether these audits are executed for Public interest entities, privately owned businesses or owner-managed businesses.

Read more

2019A01 - Economic consequences of joint audits (Prof. dr. Schatt)

This research synthesis will present and discuss: (1) institutional aspects of joint audit: the genesis of their use in France (where it is mandatory) and in other countries, and the current interest in the UK and in The Netherlands.

Read more

2017C02 - The (future) auditing (partner) business model

What do we already know from research about the impact of a combination of audit and non-audit services (1) within one firm and (2) for one client on audit quality in general and on the specific audit engagement? Additional focal points are knowledge spillovers, audit firm quality culture and multidisciplinary talent pool (e.g., attracting within firm expertise for audit purposes), the trade-off between independence and the auditor’s knowledge base, and different auditee market segments (e.g., public interest entities versus owner-managed-businesses).

Read more

Publications

FAR Practice Note - Auditing: Lifelong learning (ENG)

Authors
Christian Peters PhD student
Prof. dr. Bart Dierynck
Prof. dr. Kathryn Kadous

FAR Practice Note - Accountancy: Een leven lang leren (NL)

Authors
Christian Peters PhD student
Prof. dr. Bart Dierynck
Prof. dr. Kathryn Kadous

FAR Literature Review - Learning in the auditing profession: A framework and future directions

Authors
Christian Peters PhD student

5th FAR International Conference booklet

Authors
Prof. dr. Wim Gijselaers
Prof. dr. Anna Gold
Tammie Schaefer PhD
Prof. dr. Marshall Geiger
Prof. dr. Jean Bédard
Prof. dr. Alain Schatt

Economic Consequences of Joint Audits - Prof. dr. A. Schatt (FAR Conference editorial)

Authors
Prof. dr. Alain Schatt

FAR Practice note and Working Paper - Economic Consequences of Joint audits

Authors
Prof. dr. Alain Schatt
Prof. dr. Jean Bédard

FAR Practice Note - Is the internal value of the external audit greater for owner-managed businesses than for public interest entities?

Authors
Prof. dr. Jeroen Suijs
Dr. Robin Litjens RA
Dr. Mahmoud Gad

FAR Practice Note - Is voor DGA-ondernemingen de interne waarde van de externe controle groter dan voor organisaties van openbaar belang? (Dutch)

Authors
Prof. dr. Jeroen Suijs
Dr. Robin Litjens RA
Dr. Mahmoud Gad

FAR Literature Review - do private firm audits serve a different purpose?

Authors
Prof. dr. Jeroen Suijs
Dr. Robin Litjens RA
Dr. Mahmoud Gad

FAR Practice Note - How is auditor commercialism related to audit quality?

Authors
Prof. dr. William Ciconte
Dr. Justin Leiby
Prof. dr. Marleen Willekens

FAR Literature Review - How is auditor commercialism related to audit quality and efficiency?

Authors
Prof. dr. William Ciconte
Dr. Justin Leiby
Prof. dr. Marleen Willekens

3rd FAR International Conference Proceedings

Authors
Prof. dr. Wim Gijselaers
Dr. Therese Grohnert
Prof. dr. Anna Gold
Prof. dr. Olof Bik RA
Prof. dr. Jan Bouwens
Prof. dr. Marleen Willekens
Prof. dr. Jeroen Suijs
Prof. dr. Mark E. Peecher
Prof. dr. Joseph Gerakos
Prof. Steven Salterio

FAR Practice Note - Workload allocation process within audit firms

Authors
Prof. dr. Eddy Cardinaels
Ruiqiong Zhang PhD student
Ass. Prof. Amin Sofla
Ass. Prof. Simon Dekeyser

FAR Literature Review - Workload allocation process in audit firms

Authors
Prof. dr. Eddy Cardinaels
Ruiqiong Zhang PhD student
Ass. Prof. Amin Sofla
Ass. Prof. Simon Dekeyser

FAR Literature Review: A Systematic Literature Review on Companies’ Auditor Selection Processes

Authors
Jonas Vandennieuwenhuysen PhD student
Prof. dr. Kris Hardies
Prof. dr. Marie-Laure Vandenhaute
Dr. Kris Hoang
Back to overview