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2017B01 - Does the private owner-managed firm audit market serve a different purpose? (Prof. dr. Suijs)


This study is designed to examine whether economic forces and regulations (institutions) affect audits differently depending on whether these audits are executed for Public interest entities, privately owned businesses or owner-managed businesses. The researchers want to start to ask the question whether regulations should be the same for the different types of firms.


Does the OMB environment call for different audits and auditing standards? What institutional factors (e.g., complexity, size, capital market structure, legal environment, audit risks, etc.) in the OMB environment may call for a specific audit approach and auditing standards for OMB audits?

Knowledge dissemination 

Practice note: Is the internal value of the external audit greater for ownermanaged businesses than for public interest entities? (English)

Practice note: Is voor DGA-ondernemingen de interne waarde van de externe controle groter dan voor organisaties van openbaar belang? (Dutch)

Literature review: do private firm audits serve a different purpose? (English)

2018 FAR Conference

Podcast FARview #13 with Jeroen Suijs

Video Masterclass Jeroen Suijs on "Does the OMB environment require different auditing standards?"

Back to overview
  • Project Number
  • Research team
    Prof. dr. Jeroen Suijs
    Dr. Mahmoud Gad
    Dr. Robin Litjens
  • Involved University
    Erasmus University Rotterdam
  • Timeline
    01/2018 - 03/2019