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2017B02 - Audit production (Prof. Gerakos)


The authors propose to examine how the production of audits and its quality is affected by the accounting information system design of the client. The idea would be to gauge audit production efficiency and the quality of the client’s AIS. They want to examine the magnitude of how the production surplus (price production versus price clients pays) is affected by these AIS designs.


What is the mutual impact of the audit and the auditee’s internal controls and financial reporting quality? What is the impact of the quality of the auditee (e.g., internal controls, governance, management accounting, etc.) on audit quality and value?

Knowledge Dissemination

FAR Literature Review: Audit Production

FAR Practice Note: Audit Production

2018 FAR Conference

Back to overview
  • Project Number
  • Research team
    Prof. Joseph Gerakos
    Prof. Chad Syverson
    Dr. Ulrike Thürheimer
  • Involved University
    Dartmouth College (USA)
  • Timeline
    01/2018 - 12/2021