Internal Audit Quality. A case study at a Dutch accounting firm
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2019
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en
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Abstract
After several reports by the Dutch authority of financial markets the accounting profession has been under pressure to improve their audit quality. In past research the focus has been on externally observable phenomena. In this thesis the focus will be on the internal phenomena organizational culture. By performing a case study at one of the top five accounting firms in The Netherlands, this research explores how organizational culture impacts the current level of audit quality at this firm. Through interviews with all layers of the audit department this thesis shows which parts of the organizational culture impacts audit quality. Being means-oriented, having a balance of tight- and loose work control, employee-oriented, parochial and having an open system could be reasons which influence audit quality positively. Respondents felt independent and competent when looking at most factors This could have a positive impact on audit quality. With these results the AFM, BDO and other stakeholders may have a better idea on where to focus regarding the improvement of audit quality. Future research could be conducted in other parts of The Netherlands as culture could be different in different areas. Different theories may be used as a basis to see how this influences the results.
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Faculteit der Managementwetenschappen