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