
Wim Gijselaers is Professor of Educational Research at the School of Business and Economics, Maastricht University, where he chairs the Department of Educational Research and Development. His research focuses on educational innovation in higher education, team learning, organizational learning, leader identity development, and judgment and decision-making in management and accounting. He has contributed significantly to the development of Problem-Based Learning in business education and teaches in the Master program Learning and Development in Organizations, as well as serving as a visiting professor at the University of Bern.Wim is a founding editor of the Springer Book Series Innovation and Change in Professional Education and previously served as editor of Educational Innovation in Economics and Business. He has held roles as Program Director of International Business and Vice Dean of Education. His work bridges academia and practice through advisory roles and workshops on innovation and change. He received the Distinguished Career Award from the American Educational Research Association in 2025 and is listed among the top 2% of scientists worldwide by Stanford University.
KEY TAKE-AWAYS
Audit firm culture is viewed by regulators and inspectors as the means to enhance audit quality. This study uses the Competing Values Framework (CVF) to explore the culture of
large audit firms, and their attempts to change their cultures. We find that these firms predominantly emphasize a culture characterized by collaboration and control, which is consistent with an inward focus. We also find that audit firms struggle to implement a consistent understanding of culture across their offices and function levels, and there is a gap in how partners perceive culture compared to that of non-partner staff. This “culture gap” has negative consequences on auditors, as larger culture gaps are associated with lower psychological safety and poorer person organization fit. Embedding mechanisms can lower the culture gap, but having adequate resources is far more important of an embedding mechanism than “tone at the top.” The findings underscore the importance of actively communicating and reinforcing stated cultural values, and provide audit firms with a practical tool to diagnose problems in achieving culture change.
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