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2021B01 - False positives vs. hit rates: Does the framing of data analytic calibration affect auditor skepticism? (PhD project X. Li)

The overall aim of this study is to examine the effects of conveying Audit Data Analytic (ADA) calibration (explicit conveyance versus no conveyance) and the framing of such conveyance (hit rates versus false positive rates) on auditor skepticism.

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2020B07 - The institutional context in and conditions under which auditors deliver quality (PhD project T. Bosman)

The goal of this study is not to provide a literature study on the topic, but rather to help practitioners, policy makers, researchers, and regulators to identify and understand the available Audit Quality measures, information sources and potentially improve these sources.

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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.

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2020B05 - An analysis of the effect of mandatory fees disclosure on subsequent period fees and audit quality (Dr. M.L. Vandenhaute)

The goal of this research project is to improve our understanding of the effect of mandatory fee disclosure on (1) audit pricing and (2) audit quality in an audit market dominated by private firms.

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2020B04 - Audit firm culture, audit quality and other organizational outcomes (Prof. dr. Francis)

The goal of the second FAR Chair proposal, is to extend the analysis of partners/managers and their audit teams, by measuring and assessing the effect of organizational culture on their behavior in order to better understand why these things happen.

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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.

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