How is auditor commercialism related to audit quality?

Auditors are often seen as balancing professional responsibilities with commercial goals. This practice note examines whether those motivations actually conflict and how firm-level quality controls—such as performance evaluations and technical consultations—may make them mutually reinforcing.
Using archival data from participating audit firms, the authors aim to test whether auditors’ commercial activity relates to individual performance evaluations and engagement quality reviews, and whether a stronger commercial orientation increases the use of quality control mechanisms.
They expect that commercial efforts are rewarded without compromising audit quality and may even be associated with higher-quality audits