2019F01 – Firm culture, decision-making and audit quality – Corporate culture as one of the root causes of audit quality (PhD program: Maastricht University)

What?

The proposed PhD project focuses on understanding the role that firm culture plays in fostering auditor expertise, and in turn, decision-making that lies at the root of high audit quality.

Why?

In recent reports and discussion documents of regulators and standard setters, a lot of attention is given to ‘audit firm culture’ and ‘tone at the top’ as underlying drivers or root causes of audit quality. Regulators and standard setters have recently stressed the importance of a quality oriented culture focused on serving the public interest.