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  Impact of Individual Auditors and Their Beliefs on Auditor-Client Relationships and Audit Quality


   Business School

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  Dr Sheng Li  No more applications being accepted  Funded PhD Project (Students Worldwide)

About the Project

Following the collapse of Arthur Andersen, a 'Big 5' accounting firm implicated in Enron's significant audit failure and the largest bankruptcy reorganization in U.S. history until the early 2000s, there has been a structural change in the audit market. Over the past two decades, there has been an increasing focus on the auditor’s independence in the financial reporting process and monitoring. “The Big Four accounting firms have admitted hundreds of violations of regulations designed to protect the independence of their audit work, following the introduction of new disclosure rules in the US.” However, the audit process remains obscure beyond the audit opinion, necessitating further academic research for a more comprehensive understanding of the process (e.g., Maksymov et al., 2023).

Mounting empirical evidence suggests that individual auditors can significantly impact audit outcomes (e.g., Gul, Wu, and Yang, 2013). However, the systematic, incremental effects of individual auditors need further investigation. For example, while beliefs have been demonstrated to play a crucial role for other participants in the capital market, it remains unclear whether auditors' beliefs, when interacting with other stakeholders, facilitate or impede the audit process. This project aims to address these gaps in the existing literature.

Note: applicants must apply via Strathclyde system in order to be considered. https://www.strath.ac.uk/studywithus/postgraduateresearchphdopportunities/business/accountingfinance/impactofindividualauditorsandtheirbeliefsonauditor-clientrelationshipsandauditquality/


Business & Management (5) Finance (14)

Funding Notes

Fully-funded scholarship for 3 years covers all university tuition fees (at UK level) and an annual tax-free stipend. International students are also eligible to apply, but they will need to find other funding sources to cover the difference between the home and international tuition fees. Exceptional international candidates may be provided funding for this difference. 

Where will I study?