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Research Article
Maandblad voor Accountancy en Bedrijfseconomie 92(7/8): 205-209
https://doi.org/10.5117/mab.92.30161 (18 Oct 2018)
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  • Article title
  • How to create a learning culture in audit teams
    • 1. Semi-structured interviews
    • 2. Effective team behaviors
    • 3. Same drivers, different needs
    • 4. Conditions for learning
    • 5. ‘Soft’ factors are important
    • Key references/suggested readings
  • Improving the quality of global group audits
    • 1. First results
    • 2. Staffing: availability is the dominant determinant
    • 3. Planning: low level of component auditor autonomy
    • 4. Fieldwork: communication is needed
    • 5. Review: less than 50 percent
    • 6. Barriers are limited
    • 7. Conclusion
    • Key references/suggested readings
  • Audit partner performance and incentives systems in relation to audit quality
    • 1. Audit quality as the driver of performance: three main components
    • 1. Preliminary insights
    • 2. Do quality incentives lead to higher audit quality
  • Summary of the discussions
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