Maandblad Voor Accountancy en Bedrijfseconomie 91: 24-23, doi: 10.5117/mab.91.24050
Can research improve audit practice?
expand article infoJan Bouwens

Corresponding author: Jan Bouwens ( j.f.m.g.bouwens@uva.nl )

© 2018 Jan Bouwens.
This is an open access article distributed under the terms of the Creative Commons Attribution License (CC BY-NC-ND 4.0), which permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited.
Citation: Bouwens J (2017) Can research improve audit practice? Maandblad Voor Accountancy en Bedrijfseconomie 91: 24-23. https://doi.org/10.5117/mab.91.24050
Open Access
Abstract
Imagine that you want to decide what auditor to select and there are two potential auditors on the market to audit your financial statements. One auditor will make sure that the whole world believes that the financial statements of your company reflect the economic conditions your firm faces and makes sure that this believe is warranted. The second auditor is less able to provide that level of assurance. Which auditor will the company select?