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Crossing the Divide - Behavioral Research in Auditing Prof. dr. Olof Bik Details
 

Inaugural address of prof. dr. Olof Bik RA
Abridged version given in acceptance of the Professorship of Behavioral Research in Auditing at Nyenrode Business Universiteit on Tuesday September 17th, 2019.  

 

Authors

Prof. dr. Olof Bik

Olof Bik is professor Behavioral Research in Auditing at Nyenrode Business University. He is also a member of the daily board of the Foundation for Auditing Research (FAR). Bik worked in accounting practice for 18 years, since 2002 always in combination with a university appointment. He obtained his PhD at the University of Groningen with a dissertation on the effects of culture on accountant behavior.

Ten considerations for conducting Root Cause Analysis in auditing Prof. dr. Olof Bik Details
 

Root cause analysis is an established process in a number of industries and is a developing area in the audit profession. This practice note speaks to the question of what constitutes root cause analysis specific to the auditing profession (as varying root cause analysis methods may potentially be more or less effective within the auditing context). For audit firms (large and small) wanting to apply root cause analyses as part of their quality assurance systems, the following ten considerations are discussed that are relevant for effectively and efficiently producing root cause findings and recommendations concerning the improvement of audit quality:

  • Root cause analysis, when done properly, can be a powerful tool for collective team-based learning, designed to avoid blame and strengthen continuous improvement.
  • Root cause analysis is about understanding human behavior and judgement and decision making: things that go wrong, often happen in the same way as things that go right.
  • There is not one single root cause to “fix” in the complex organizational context of auditing: incidents may happen that are reasonably beyond management control.
  • Root cause analysis findings and recommendations are not always interventions: it is up to management to weigh recommendations and decide on their “organizational fit”
  • Root cause analyses should be rigorous enough to allow for “evidence-based-change” only: formulating effective actions is more difficult than finding problems.
  • Strong recommendations rely less on a change in human behavior, but are practical, sensible, achievable, and actually measurable as far as what can be implemented.
  • Root cause analysis is a collaborative and dialogic process requiring time, human behavior expertise, and communication skills across professional and social boundaries.
  • Interviewing audit staff that depend on personal performance and professional accountability in their career development is a specifically daunting task.
  • Next to audit deficiencies as ‘triggering events”, good quality analyses and analyzing ‘near misses’ result in richer and stronger root cause analyses.
  • Next to engagement level root cause analysis, more holistic thematic and audit firm level analyses most likely deliver deeper insight and better results.

Authors

Prof. dr. Olof Bik

Olof Bik is professor Behavioral Research in Auditing at Nyenrode Business University. He is also a member of the daily board of the Foundation for Auditing Research (FAR). Bik worked in accounting practice for 18 years, since 2002 always in combination with a university appointment. He obtained his PhD at the University of Groningen with a dissertation on the effects of culture on accountant behavior.

The Salterio Papers – Hoe de wetenschap de beroepsontwikkeling van accountants effectief kan informeren Prof. dr. Olof Bik Prof. dr. Jan Bouwens Details
 

Authors

Prof. dr. Olof Bik

Olof Bik is professor Behavioral Research in Auditing at Nyenrode Business University. He is also a member of the daily board of the Foundation for Auditing Research (FAR). Bik worked in accounting practice for 18 years, since 2002 always in combination with a university appointment. He obtained his PhD at the University of Groningen with a dissertation on the effects of culture on accountant behavior.

Prof. dr. Jan Bouwens

Academic board member and managing director FAR

FAR’s response to the Green Paper Structure Models (9 April 2018) Prof. dr. Olof Bik Prof. dr. Jan Bouwens Details
 

Authors

Prof. dr. Olof Bik

Olof Bik is professor Behavioral Research in Auditing at Nyenrode Business University. He is also a member of the daily board of the Foundation for Auditing Research (FAR). Bik worked in accounting practice for 18 years, since 2002 always in combination with a university appointment. He obtained his PhD at the University of Groningen with a dissertation on the effects of culture on accountant behavior.

Prof. dr. Jan Bouwens

Academic board member and managing director FAR

FAR’s response to the Green Paper (29 September 2017) Prof. dr. Olof Bik Prof. dr. Jan Bouwens Details
 

Authors

Prof. dr. Olof Bik

Olof Bik is professor Behavioral Research in Auditing at Nyenrode Business University. He is also a member of the daily board of the Foundation for Auditing Research (FAR). Bik worked in accounting practice for 18 years, since 2002 always in combination with a university appointment. He obtained his PhD at the University of Groningen with a dissertation on the effects of culture on accountant behavior.

Prof. dr. Jan Bouwens

Academic board member and managing director FAR

Zwijgen is zilver, spreken is goud? De invloed van leiderschap op audit kwaliteit Prof. dr. Olof Bik Prof. dr. Jan Bouwens Details
 

Authors

Prof. dr. Olof Bik

Olof Bik is professor Behavioral Research in Auditing at Nyenrode Business University. He is also a member of the daily board of the Foundation for Auditing Research (FAR). Bik worked in accounting practice for 18 years, since 2002 always in combination with a university appointment. He obtained his PhD at the University of Groningen with a dissertation on the effects of culture on accountant behavior.

Prof. dr. Jan Bouwens

Academic board member and managing director FAR

The governance of a quality oriented culture – In search of congruence Prof. dr. Olof Bik Details
 

Authors

Prof. dr. Olof Bik

Olof Bik is professor Behavioral Research in Auditing at Nyenrode Business University. He is also a member of the daily board of the Foundation for Auditing Research (FAR). Bik worked in accounting practice for 18 years, since 2002 always in combination with a university appointment. He obtained his PhD at the University of Groningen with a dissertation on the effects of culture on accountant behavior.

FD Artikel: Black box van de accountants gaat eindelijk open Prof. dr. Jan Bouwens Prof. dr. Olof Bik Details
 

Het is hun ‘lovebaby’. Vijftien jaar lang hebben de Amsterdamse hoogleraar Jan Bouwens en Nyenrode-onderzoeker Olof Bik gelobbyd voor een organisatie die wetenschappelijk onderzoek doet naar de prangende vragen rond accountancy. Inmiddels is het zover. In het najaar van 2015 is de Foundation for Audit Research, kortweg FAR, geboren, en nu, anderhalf jaar later, staan de eerste onderzoeksteams op het punt om aan de slag te gaan.

Authors

Prof. dr. Jan Bouwens

Academic board member and managing director FAR

Prof. dr. Olof Bik

Olof Bik is professor Behavioral Research in Auditing at Nyenrode Business University. He is also a member of the daily board of the Foundation for Auditing Research (FAR). Bik worked in accounting practice for 18 years, since 2002 always in combination with a university appointment. He obtained his PhD at the University of Groningen with a dissertation on the effects of culture on accountant behavior.

Artikel FD: Accountants willen best hun cultuur aanpassen Prof. dr. Olof Bik Details
 

Beteren accountants nu wel of niet hun leven? De buitenwereld moet er naar raden, want bestuurders van accountantskantoren beperken zich doorgaans tot het cliché: cultuurverandering kost tijd. Zolang die onduidelijkheid aanhoudt hoeft er maar één affaire op te duiken en de discussie over de ethiek van accountants barst weer los.

Authors

Prof. dr. Olof Bik

Olof Bik is professor Behavioral Research in Auditing at Nyenrode Business University. He is also a member of the daily board of the Foundation for Auditing Research (FAR). Bik worked in accounting practice for 18 years, since 2002 always in combination with a university appointment. He obtained his PhD at the University of Groningen with a dissertation on the effects of culture on accountant behavior.