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.

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.

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.

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.

Based on two experiments, this study explores the effectiveness of using a (negative affect) instruction to improve auditor fraud detection and skepticism.

This study aims at identifying what client characteristics affect the perception of internal control quality and whether this perception is substantiated by the quality of the internal controls that are actually present.