FARview #23 with Sander Tiggelaar (podcast in Dutch)
In this podcast Sander discusses his PhD project 'Management control in auditing firms and its implications for managing coexisting objectives', for which a literature review is already available on the FAR website (see link below). Meanwhile, the first round of interviews for the study has been completed.
Auditing firms use multiple control mechanisms simultaneously. Both result-based (such as revenue) and value-based (such as culture) mechanisms are important in this. Sander investigates the extent to which these different control systems are related to the behavior of auditors, and especially how these systems can interact in steering (desired) behavior.
Please click below for more information on this PhD project: