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Empirical Research Projects

2020B03 - Learning and performing in audit firms: The role of the organizational context (PhD project C. Peters)

The first study investigates how an organizational context in which auditor-artificial intelligence interactions are prevalent affects auditors’ cognitive processing and subsequently the degree of professional skepticism exercised by auditors.

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2020B02 - Management control in auditing firms and its implications for managing competing objectives (PhD project S. Tiggelaar)

​This project studies the interplay among management control mechanisms and the effect of their joint use on how professional and commercial objectives are managed in auditing firms.

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2020B01 - The auditor selection process: From tender to relationship management (Dr. Hardies)

The process of selecting and appointing an auditor is complex. A robust, objective and transparent auditor selection process is, however, essential to preserve auditor independence and ensure audit quality.

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2019B03 - The allocation of lead auditors to clients: large-scale evidence on the determinants and consequences of allocation decisions in audit offices (Prof. dr. Cardinaels)

We will conduct the first large scale archival research to investigate how audit firms/audit offices allocate lead auditors to their clients, and whether such decisions affect the performance of lead auditors.

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2019B02 - Engaging auditors’ innovation mindset to improve fraud detection with data analytics (Prof. dr. Gold)

​In this study, we examine whether the use of an (inflexible) work program and encouraging auditors to identify value-added insights during the course of the audit impairs their judgments (i.e., fraud detection and identification of appropriate follow-up audit procedures), thereby inadvertently decreasing audit quality.

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2019B01 - Internal control quality and audit quality (Prof. dr. Hofmann)

​The study is aimed at investigating two interrelated themes: (1) Understanding the relevance of internal control quality for audit quality, and (2) identifying an information channel that (may) allow auditors to more accurately and efficiently assess internal control quality.​

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