Projects 2018

How auditors’ internal and external interactive relationships impact their judgment and decision-making

The project 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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Culture controls in audit firms

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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The drivers and impact of audit committee involvement on audit quality

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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How can audit committee support improve auditors’ application of professional skepticism?

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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