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.

This study is designed to examine whether economic forces and regulation (institutions) affect audit differently depending on whether these audits are executed for Public interest entities, privately owned businesses or owner-managed businesses.

This study aims to identify barriers and best practices to achieve high audit quality of component audits of global group audits from the component auditor perspective.

This study focuses on a firm’s potential improvement of professional skepticism in the interplay between an auditor’s innate professional skepticism (personality trait), audit firm culture and audit quality by addressing three questions:

Improve understanding and potential improvement recommendations about the process and the consequences of evaluating misstatements – when and why does the auditor waive or require adjustment? Focus is on the drivers in the process (not on evaluation of the misstatements itself).

This study will (provide a diagnostic tool to) investigate the appropriate conditions audit firms may want to consider to strengthen their (audit team’s) learning from error climate (i.e., the organizational context wherein audit team effectively learn from errors) to strengthen the interplay between individual auditors’ characteristics and the firm’s organizational environment in order to strengthen audit judgment quality.