Projects Empirical Research Projects

The loss of talent – A threat for audit quality

Understanding the drivers of potential talent loss across experience years and its consequences in terms of audit quality – in order for the firms to be better able to retain talent over the years (and thus better capitalize on their investment in learning and development).

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Why some auditors thrive while others struggle – The effects of multiple team membership on audit quality

Identify the conditions where under audit firms can most effectively leverage on Multiple Team Memberships (specific to the firms’ business model) and team members to most effectively cope with the demands of fluid team membership in securing both high quality audits, a motivated workforce, and appropriate team culture.

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Moving audit teams forward – Designing firm environments for sustainable learning from errors

This study will (provide a diagnostic tool to) investigate the appropriate conditions audit firms may want to consider to strengthen their (audit team’s) learning from error climate (i.e., the organizational context wherein audit team effectively learn from errors) to strengthen the interplay between individual auditors’ characteristics and the firm’s organizational environment in order to strengthen audit judgment quality.

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The auditor’s evaluation of misstatements – Exploration, drivers, and consequences

Improve understanding and potential improvement recommendations about the process and the consequences of evaluating misstatements – when and why does the auditor waive or require adjustment? Focus is on the drivers in the process (not on evaluation of the misstatements itself).

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Professional skepticism profiles, effects on audit processes and outcomes, and the moderating role of audit firm culture

This study focuses on a firm’s potential improvement of professional skepticism in the interplay between an auditor’s innate professional skepticism (personality trait), audit firm culture and audit quality by addressing three questions:

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Coordination and communication challenges in global group audits: evidence from component audit leaders

This study aims to identify barriers and best practices to achieve high audit quality of component audits of global group audits from the component auditor perspective.

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