FAR Literature review: ‘The Effect of Audit Culture on Audit Quality’
In 2014, the professional body for accountants in the Netherlands (NBA) indicated that audit quality did not live up to the public’s expectations. One of the main corrective measures suggested by the NBA was an improvement in audit culture (NBA, 2014). This paper by Jasmijn Bol (Tulane University), Isabella Grabner (WU Vienna), Katlijn Haesebrouck (Maastricht University) and Mark Peecher (University of Illinois at Urbana-Champaign) provides an overview of the literature on audit quality and audit culture as a determinant of audit quality.
To download the literature review (PDF) click here.
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