In episode 18 of FARview you can listen to Eddy Cardinaels (Tilburg University and KU Leuven) and Simon Dekeyser (KU Leuven) talking about their research project ‘Workload allocation process within audit firms’.
The researchers are currently interviewing lead partners of audit firms and members of the planning departments of the firms. One of the purposes of a planning department is to ensure the best possible match between lead auditors and clients. This can be tricky because both lead partners and clients can have their own motives for influencing this match. On the one hand, lead partners may (for example) have a preference for certain clients because they fit better into their intended career path. On the other hand, clients may (for example) prioritise reputational aspects of lead partners over quality improvements.
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