The study was conducted together with colleagues Olof Bik (University of Groningen) and Tjibbe Bosman (VU University), in collaboration with the Foundation for Auditing Research (FAR).

On 12 and 13 September, academics from around the world – especially from Europe and the United States – presented their latest work in accountancy at the EARNet Conference. Out of nearly 90 submissions, the paper by Bouwens, Bik and Bosman was selected as the best.

Their study, Do Assigned Audit Partners Perform Higher Quality Audits Than Self-Selected Auditors?, investigates whether an auditor appointed by an external authority performs better than one appointed by the company itself. The researchers conclude that company-appointed auditors are likely to deliver higher quality audits, partly because companies tend to share more knowledge and information with auditors they have selected.

The findings underline the importance of knowledge-sharing and collaboration between auditors and the organisations they review. The award was accepted in Vienna by Tjibbe Bosman and Olof Bik on behalf of the team.