2022B02 – One Step Back, Two Steps Forward: A layered examination of ex-post and ex-ante relational drivers of audit quality

Wat?

This research program sets out to contribute to the discussion on how to enhance audit quality through a systematic examination of the relational interplay between auditors and their clients and how their governance structure is organized. In doing so, we are able to identify unexplored mechanisms between auditors and key governance actors that fundamentally shape audit quality.

Waarom?

We attempt to make an important contribution to the audit literature by introducing a dynamic, relational perspective on the factors underlying audit quality that does not only help generate new solutions, but also provides auditors with insights and instruments on how to adapt their audit work to prevent audit failure.

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29 december 2025Publicatie

Exploring the Relational Drivers of Audit Quality

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Exploring the Relational Drivers of Audit Quality

Audits do not happen in a vacuum. They are co‑produced by auditors and governance actors. In practice, how these actors set expectations, handle unforeseen circumstances, and interact with one another often determines whether high audit quality is attainable. This practice note—based on interviews with experienced auditors—seeks to demystify how relational drivers shape audit quality. We highlight five findings and invite auditors and governance actors to share their views based on these initial insights.

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