Identify the conditions where under audit firms can most effectively leverage on Multiple Team Memberships (specific to the firms’ business model) and team members to most effectively cope with the demands of fluid team membership in securing both high quality audits, a motivated workforce, and appropriate team culture.

Understanding the drivers of potential talent loss across experience years and its consequences in terms of audit quality – in order for the firms to be better able to retain talent over the years (and thus better capitalize on their investment in learning and development).

This research synthesis will present and discuss: (1) institutional aspects of joint audit: the genesis of their use in France (where it is mandatory) and in other countries, and the current interest in the UK and in The Netherlands.

In this study the team aims at writing a literature review on going concern decisions. The study wants to update, extend what we know about going concern audit opinions. It also wants to identify whether new avenues for research can be identified.

The goal of this study is not to provide a literature study on the topic, but rather to help practitioners, policy makers, researchers, and regulators to identify and understand the available Audit Quality measures, information sources and potentially improve these sources.

The proposed PhD project focuses on understanding the role that firm culture plays in fostering auditor expertise, and in turn, decision-making that lies at the root of high audit quality.