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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

Back to overview
  • Project Number
    2017B03
  • Research team
    Prof. dr. Jean Bédard
    Dr. Annelies Renders
    Dr. Caren Schelleman
    Drs. Lei Zou
    Dr. Mieke Jans
    Dr. Britt Smeets
  • Involved University
    Université Laval (Canada)
  • Timeline
    01/2018 - 12/2020