PhD position on the topic From the Boardroom to the Balance Sheet

The Graduate School of the Faculty of Economics and Business at University of Groningen has a fully funded PhD position on the topic “The Relational Drivers of Audit Quality: Studying the Behavioral Dynamics Between Auditors and Upper Echelon Actors”.

Auditors stand as the guardians of financial information, verifying that a firm’s statements are reliable. They perform a key role in society. Accordingly, auditors are subject to regulatory scrutiny and The Big Four audit firms prominently feature in the business press as well as academic research. Yet, notwithstanding strict regulatory requirements, auditors are also appointed by and work with a firm’s upper echelon—the actors they are supposed to critically audit. This includes the Chief Executive Officer (CEO), the Chief Financial Officer (CFO) as well as other top-level actors at the audited firm. The aim of this PhD project is to identify how relational dynamics between upper echelon actors and auditors shape audit quality. As such, this project very much lies at the crossroad between auditing and psychological research. Exemplary research questions are: (1) Does psychological safety influence audit quality? (2) How do CEO and CFO personality shape audit quality? (3) Do auditors’ relational skills trump technical expertise in achieving high audit quality? (4) To what extent is audit quality already determined by relational governance dynamics within the firm before the auditor is even appointed?

This PhD position is part of a research programme generously funded by the Foundation for Auditing Research (FAR), involving the commitment of all major audit firms in The Netherlands. This includes access to upper echelon actors and highly confidential information from audit files. All members of this research programme are required to sign a confidentiality agreement. The PhD candidate will work within the Department of Accounting and Auditing. The supervisory team consists of Dennis Veltrop, Reggy Hooghiemstra (both from the University of Groningen) and Eddy Cardinaels (Tilburg University). The PhD candidate will join a collaborative, supportive team with a proven track record in consulting, auditing, and high-quality research. A stay abroad to work with prominent international scholars (if so desired) is also facilitated within this research programme.

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