FARview #13 with professor Jeroen Suijs

23 February 2021

Much existing research in the field of auditing looks at the outcomes of the audit, such as audit quality. In their FAR research, however, Professor Jeroen Suijs and his team look more at the 'production side' of the audit, at the inputs: what services does the auditor perform and how are they linked to the mix of work the auditor performs and to the audit fee?

The basic question underlying the research is whether different types of companies require different audits.

  The first results show that the time spent with PIEs is relatively larger at the end of the year and with DGA companies[BPA1]  during the year. Further analyses will follow after all data have been collected. The findings potentially touch on Auditing Standards and the training program.

 [BPA1]Zet maar tussen haakjes Director Major shareholder