Projects PhD Program

2018F01 - Management Control Systems and Audit Quality (PhD program: University of Groningen)

In this PhD-study, we propose to examine the effect of management control systems, as an audit firm characteristic, on audit quality.

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2018F02 - Learning in Audit Firms: the Role of Experience, Feedback, and Audit Specialists (PhD program: Tilburg University)

The goal of the PhD project is to improve our understanding of learning in audit firms by explicitly incorporating that learning in audit firms happens in several ways.

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2018F03 - Audit committee involvement and audit inspection regimes (PhD program: Vrije Universiteit Amsterdam)

This PhD study aims to contribute to knowledge about underlying drivers of auditors’ behaviour and decision making, by examining enabling effects of audit committee interactions (theme 1) and adverse effects on audit quality of regulation developments, as well as how these can be mitigated at the firm, office, or team level (theme 2).

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2019F01 - Firm Culture, Decision-Making and Audit Quality - Corporate culture as one of the root causes of audit quality (PhD program: Maastricht University)

The proposed PhD project focuses on understanding the role that firm culture plays in fostering auditor expertise, and in turn, decision-making that lies at the root of high audit quality.

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