How audit quality is determined in practice
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2018-08-01
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en
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"This thesis investigates how audit quality is determined in practice. This thesis contributes by providing new insights in audit quality, that might be overlooked i existing literature, and which might be useful for improving audit firm quality. This is done by performing a case study at a Big 4 audit firm. Results indicate that practice and theory have similarities in the importance of inquiring knowledge of a client, auditor independence and time constraints. Client familiarity did play a role for independence, while there seemed no indication of client size and quasi rents playing a role. The most decisive factor for auditor capabilities was found to be experience. Additional factors found that might influence audit quality include the effect of client characteristics and working systematically and structured."
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Faculteit der Managementwetenschappen