2017B03 - Auditor judgment on internal control quality and audit quality (Prof. dr. Bédard)
What?
This study aims at identifying what client characteristics affect the perception of internal control quality and whether this perception is substantiated by the quality of the internal controls that are actually present. They want to use archival data to examine their research question.
Why?
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: Current knowledge on Internal control
FAR Practice note: Internal controls
2020 FAR International online Conference Summary
- Presentation - Jean Bédard
- Video & Follow-up Q&A
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Project Number
2017B03 -
Research team
Prof. dr. Jean Bédard
Dr. Annelies Renders
Dr. Caren Schelleman
Dr. Mieke Jans
Dr. Britt Smeets
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Involved University
Université Laval (Canada) -
Timeline
01/2018 - 12/2020