Audit teams, auditor characteristics and personality
Sub-themes: multi-team membership, professional skepticism, audit team interactions, audit team leadership, auditor work-styles and personality
2020B06 - Virtual audit teamwork: Working, learning, and delivering high audit quality virtually (PhD project I. Wiertz)
The overall aim of this proposal is to assess how virtual engagement teams can deliver high-quality audits virtually.
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.
2018B01 - How auditors' internal and external interactive relationships impact their judgment and decision-making (Prof. dr. Cardinaels)
This study explores junior auditors’ tendency to imitate senior auditors’ auditing practices styles and, additionally, how the firm’s promotion pressures may affect audit quality through such mimicking behavior.
2016B05 - Professional skepticism profiles, effects on audit processes and outcomes, and the moderating role of audit firm culture (Dr. Hardies)
This study focuses on a firm’s potential improvement of professional skepticism in the interplay between an auditor’s innate professional skepticism (personality trait), audit firm culture and audit quality by addressing three questions:
2016B03 - Moving audit teams forward – Designing firm environments for sustainable learning from errors (Prof. dr. Gijselaers)
This study will (provide a diagnostic tool to) investigate the appropriate conditions audit firms may want to consider to strengthen their (audit team’s) learning from error climate (i.e., the organizational context wherein audit team effectively learn from errors) to strengthen the interplay between individual auditors’ characteristics and the firm’s organizational environment in order to strengthen audit judgment quality.
2016B02 - Why some auditors thrive while others struggle – The effects of multiple team membership on audit quality (Prof. dr. Hooghiemstra)
Identify the conditions where under audit firms can most effectively leverage on Multiple Team Memberships (specific to the firms’ business model) and team members to most effectively cope with the demands of fluid team membership in securing both high quality audits, a motivated workforce, and appropriate team culture.
2019E01 - What makes audit partners and their engagement teams successful? (Prof. dr. Francis)
The research objective is to understand the primary factors that make audit partners, management and their engagement teams successful in terms of the quality of their teamwork and engagement outcomes.