Audit firm culture, management controls and governance
Sub-themes: human resources, learning culture, audit firm culture, quality control systems
2021B04 - Auditors aren’t cut from the same cloth: Why management controls don’t have the same effect for all auditors (Prof. dr. P.M.G. van Veen-Dirks)
Despite the importance that auditing firms attach to ensuring audit quality, they still struggle with how they can better provide this quality to their clients as well as to the capital market and society in general.
2020B07 - The institutional context in and conditions under which auditors deliver quality (PhD project T. Bosman)
The goal of this study is not to provide a literature study on the topic, but rather to help practitioners, policy makers, researchers, and regulators to identify and understand the available Audit Quality measures, information sources and potentially improve these sources.
2020B04 - Audit firm culture, audit quality and other organizational outcomes (Prof. dr. Francis)
The goal of the second FAR Chair proposal, is to extend the analysis of partners/managers and their audit teams, by measuring and assessing the effect of organizational culture on their behavior in order to better understand why these things happen.
2020B02 - Management control in auditing firms and its implications for managing competing objectives (PhD project S. Tiggelaar)
This project studies the interplay among management control mechanisms and the effect of their joint use on how professional and commercial objectives are managed in auditing firms.
2018B02 - Culture controls in audit firms (Prof. Bol)
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.
2016B01 - The loss of talent – A threat for audit quality (Prof. dr. Moers)
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).