FAR Literature Review - The measurement of audit quality in the Netherlands
This paper includes several recommendations and lessons learned from the data gathering efforts of the FAR to inform on the availability of audit quality data and measurement of potential AQIs in practice. This paper is also of interest to those audit practitioners managing and designing the quality control (monitoring) systems of audit firms, those involved in preparing the transparency reports, and policymakers and regulators in their considerations of AQI’s
Authors
Tjibbe Bosman is part-time PhD researcher in auditing at the Amsterdam Business School of the University of Amsterdam. Furthermore, Tjibbe is the research program manager at the Foundation for Auditing Research. He holds a MSc and BSc degree in Accountancy of Nyenrode Business University. Before moving to academia, Tjibbe worked 10 years in international audit, accounting and capital market practice at a big-4 audit firm where he completed a secondment to Munich. Tjibbe is certified public accountant in the Netherlands and Germany. Tjibbe’s PhD research is about the institutional conditions that enable and drive audit quality. Tjibbe is interested in the (potential) role of self-selection between clients and auditors, the influence of audit firm culture on audit quality and the role of empowerment and delegated responsibilities in performing high quality audits.