A Study on the Relationship Between Audit Firm Culture and Quality Control in Professional Practice
Posted: Dec 19, 2019
Abstract
The quality of audit services represents a cornerstone of financial market integrity and investor confidence. While regulatory frameworks and technical standards have received extensive scholarly attention, the cultural dimensions of audit firms remain comparatively underexplored despite their potential significance in shaping professional practice quality. This research addresses a critical gap in the literature by examining how organizational culture influences the implementation and effectiveness of quality control systems within audit firms. Our investigation moves beyond conventional approaches by employing innovative computational methods to capture the nuanced relationship between cultural attributes and quality outcomes.
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