2020B07 - The institutional context in and conditions under which auditors deliver quality (PhD project T. Bosman)

This study forms the basis of the PhD project by Tjibbe Bosman, from the UvA.

What?

The project consists of three separate studies. In the first study we investigate the importance of audit firm culture on audit quality in a longitudinal study. In the second study we exploit a quasi-experimental setting to study the potential role of self-selection between auditors (audit firms) and their clients on audit quality (auditors hiring and selection mechanism). We study whether it matters who selects and engages a (local) component auditor in a group audit setting. In the third and final study we investigate the information value of audit quality indicators (AQI’s) that are currently not well developed (despite its potential value) and test which of these AQI’s are most informative of audit quality.

Why?

The institutional context in and conditions under which auditors perform their work are important determinants of audit quality.

Knowledge dissemination:

FAR Literature Review - The measurement of audit quality in the Netherlands

FAR Practice Note - The measurement of audit quality in the Netherlands

Paper on "Robotic Process Automation for the Extraction of Audit Information"
Link to the programming code and manual

FARview #15 with Tjibbe Bosman (on robotic process automation)

FARview #17 with Tjibbe Bosman

FAR Research Paper - Bankruptcy and Auditor’s Reporting in The Netherlands

2022 FAR Conference presentation

2022 FAR Conference visual recording

FARview #27 with Tjibbe Bosman