Audit outcomes, communication, and audit quality indicators
Sub-themes: audit findings and adjustments
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.
2016B04 - The auditor’s evaluation of misstatements – Exploration, drivers, and consequences (Prof. dr. Vanstraelen)
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).