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Empirical Research Projects

2018B04 - How can audit committee support improve auditors’ application of professional skepticism? (Prof. dr. Gold)

The study has three main objectives: (1) assess the current state, best practices, and potential innovations that could occur in relation to audit committee support for the audit engagement team and its effects on the application of professional skepticism

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2018B03 - The drivers and impact of audit committee involvement on audit quality (Prof. dr. Vanstraelen)

The key objectives of the project are to understand, in the Dutch context: (1) the determinants of audit committee involvement with a particular focus on audit committee leadership, social cohesion of the audit committee and its fit in the overall board.

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2018B02 - Culture controls in audit firms (Prof. Bol)

This study investigates the way audit firms in the Netherlands use culture controls, the extent to which these culture controls result in employees internalizing the organizational objective of high audit quality, and the factors that influence this relationship.

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2018B01 - How auditors' internal and external interactive relationships impact their judgment and decision-making (Prof. dr. Cardinaels)

This study explores junior auditors’ tendency to imitate senior auditors’ auditing practices styles and, additionally, how the firm’s promotion pressures may affect audit quality through such mimicking behavior.

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2017B06 - How is auditor commercialism related to audit quality and efficiency? (Prof. Ciconte)

This study will (1) examine whether a tradeoff actually exists between auditors’ commercial and professional motivations and (2) whether audit firms’ quality control mechanisms create conditions in which the two sets of motivations are (or can be) even mutually reinforcing.

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2017B05 - The effects of expert status on the audit of complex estimates (Dr. Leiby)

It is proposed that auditors overestimate specialists’ competence. The teams wants to conduct an experiment to examine whether auditors rely more on the high status specialists than the situation would warrant.

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