2019F02 - The institutional context in and conditions under which auditors deliver quality (PhD program: University of Amsterdam)

The institutional context in and conditions under which auditors perform their work are important determinants of audit quality. However, the relative effect sizes of the various institutional conditions and (potential) interventions on audit quality are widely unknown. This PhD project aims to focus on (1) quality-oriented audit firm culture and (2) the extend selection and hiring mechanism of auditors (audit firms) influence audit quality. Furthermore, this project investigates (3) which Audit Quality Indicators (AQI’s) currently under-utilized (despite its potential availability) are informative of audit quality, especially compared to the currently suggested AQIs considered to influence audit quality.