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Empirical Research Projects

2021B04 - Auditors aren’t cut from the same cloth: Why management controls don’t have the same effect for all auditors (Prof. dr. P.M.G. van Veen-Dirks)

Despite the importance that auditing firms attach to ensuring audit quality, they still struggle with how they can better provide this quality to their clients as well as to the capital market and society in general.

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2021B03 - Auditors’ Going Concern Decisions: Insights from Practice (Prof. dr. M.A. Geiger)

Decisions regarding going concern opinions (GCO) are among auditors’ most important judgments, as GCOs impact the client company, financial statement users, financial markets, and auditors themselves.

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2021B02 - Improving auditor’s fraud planning judgements through premortem reasoning (Prof. S. Asare)

Auditors have difficulties planning an audit engagement to detect their client’s fraudulent financial reporting.

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2021B01 - Audit technologies and auditor judgment (PhD project X. Li)

The overall aim of this study is to examine the effects of conveying Audit Data Analytic (ADA) calibration (explicit conveyance versus no conveyance) and the framing of such conveyance (hit rates versus false positive rates) on auditor skepticism.

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

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.

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2020B06 - Virtual audit teamwork: Working, learning, and delivering high audit quality virtually (PhD project I. Wiertz)

​The overall aim of this proposal is to assess how virtual engagement teams can deliver high-quality audits virtually.

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