What is the Impact of Audit Firm Governance on the Quality of Audit Services?

Audit services provided by accounting firms are essential in sustaining public trust in the accuracy of financial statement information. As such, audit firms bear a considerable responsibility in protecting the public interest. Despite the critical nature of this role, the corporate governance of audit firms remains an underexplored area of research, even though “the governance, including the organizational structure, of audit firms is believed to have a substantial impact on audit quality and a firm's ability to consistently deliver audit services to the market” (IOSCO, 2009, p. 6). This doctoral research project seeks to explore how corporate governance within audit firms influences the quality of audit services across the European Union. By examining how audit firms currently organize themselves, this doctoral project aims to identify best practices in audit firm governance. It goes beyond regulatory perspectives, considering the broader question of what constitutes effective governance in audit firms. It also aims to identify and analyze key performance indicators of audit firm governance and their relationship to audit firm performance. The project will also explore the connections between people management, remuneration policies, promotion processes, and overall audit firm outcomes.

• You have a Master in Economics or Applied Economics and graduated with distinction or greatest distinction.
• You have a strong interest in Accounting and Auditing.
• You have a strong interest in empirical research and data analytics.
• You have an inquisitive mind and are curious for unraveling knowledge.
• You have good communication skills and a sense of responsibility. You are team-oriented but can work independently. You are willing to learn new methods in analysis.
• Your written and spoken English is excellent.

We offer a full-time position as a Ph.D. scholarship recipient, consisting of an initial period of 12 months, which–upon positive evaluation– will be extended to a maximum of 4 years.

The Department of Accounting, Finance & Insurance offers a dynamic, stimulating and pleasant working environment. The PhD student will be part of the Research Group Accountancy, which enjoys a strong international reputation and is part of a wide network consisting of other universities, companies and institutions.

The student will be able to further develop skills through Ph.D. courses, seminars and international conferences.

The contract can start as soon as possible, at the latest on December 1, 2024.