Literature Reviews

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Literature review on the relationship between audit quality and non-audit services 

Download file (NL) Download file (EN) Author Prof. dr. Jan Bouwens | Academic board member

The Effects of Expert Status on the Audit of Complex Estimates

The study explores how expert status influences auditors’ evaluation of specialists involved in auditing complex

Internal Controls

The importance of internal control over financial reporting (ICOFR) has increased over the past few

How is auditor commercialism related to audit quality and efficiency?

Download file Author Prof. William Ciconte Assistant Professor of Accountancy University of Illinois Dr. Justin

Do private firm audits serve a different purpose?

The Dutch market for mandatory audit services is heterogenous and includes publicly listed and private

The Effect of Audit Culture on Audit Quality

In 2014, the professional body for accountants in the Netherlands (NBA) indicated that audit quality

Professional Skepticism and Audit Committee Support

Professional skepticism is essential to audit quality, and enhancing auditor skepticism is of great concern

A Meta-Analytic Literature Review on Organization-Level Drivers of Team Learning

KEY TAKE-AWAYS Organizations wishing to foster learning at the team level can do so effectively

The impact of auditor interactions on audit quality

The judgment and decision-making literature in auditing largely focuses on individual auditor judgments. However, auditors

Audit Production

Production is the process by which inputs are transformed into outputs through factors of production.