The Effect of Audit Culture on Audit Quality

In 2014, the professional body for accountants in the Netherlands (NBA) indicated that audit
quality did not live up to the public’s expectations. One of the main corrective measures suggested
by the NBA was an improvement in audit culture (NBA, 2014). Although audit culture can be an
important determinant of audit quality, the extant academic literature has not payed much attention
to audit culture. This paper provides an overview of the literature on audit quality and audit culture
as a determinant of audit quality