Maandblad Voor Accountancy en Bedrijfseconomie 90(9): 341-347, doi: 10.5117/mab.90.31357
If auditors are like Belgian beers, which style would you prefer?
Herman van Brenk,
Liesbeth Bruynseels
Corresponding author:
Herman van Brenk
(
h.vbrenk@nyenrode.nl
)
© 2018 Herman van Brenk, Liesbeth Bruynseels. This is an open access article distributed under the terms of the Creative Commons Attribution License (CC BY-NC-ND 4.0), which permits to copy and distribute the article for non-commercial purposes, provided that the article is not altered or modified and the original author and source are credited.
Citation:
van Brenk H, Bruynseels L (2016) If auditors are like Belgian beers, which style would you prefer? Maandblad Voor Accountancy en Bedrijfseconomie 90(9): 341-347. https://doi.org/10.5117/mab.90.31357 |  |
Abstract
Recent research by Francis, Pinnuck, and Watanabe (2014) has shown that financial reporting outcomes are influenced by the audit firm’s unique audit style. They argue that audit firm styles are driven by their “unique set of internal working rules that guide the auditor’s application of accounting and auditing standards” (Francis, Pinnuck & Watanabe, 2014). In our discussion, we zoom in on this study and call for further research on the factors that determine audit styles. Specifically, we emphasize the importance of extending this research from the audit firm level to the level of the audit office, audit team, and individual auditor. We conclude with the notion that intense collaboration between audit firms and academia is instrumental in opening the black box of audit styles to extend our knowledge on the root causes and drivers of audit quality.