Coordination and Communication Challenges in Global Group Audits

The authors are grateful to personnel of several public accounting firms who aided in the development of our data-collection instrument by providing their perspectives on the current environment with respect to global group audits, or provided responses to the survey. Additionally, we thank Lindsay Andiola, Katie Byrne, Mara Cameran, Nathan Cannon, Elizabeth Carson, Carol Dee, Karla Johnstone, Marsha Keune, Christine Nolder, Melissa Reville, Joseph Schroeder, Greg Trompeter, Annie Witte, Sam Woolford, participants at the 2015 International Symposium on Audit Research, the 2015 European Audit Research Network Symposium, the 2016 AAA Auditing Section Midyear Meeting, and the 2016 European Accounting Association Congress, as well as accounting research workshop participants at Bentley University, Clemson University, Indiana University, Maastricht University, The University of Alabama, The University of Arizona, the University of Wisconsin–Madison, Virginia Commonwealth University, and West Virginia University for comments on prior versions of this paper. We also gratefully acknowledge the research assistance of Steve Breskiewicz and Nicholas Maiale. Funding for this research was provided by the Center for Audit Quality. Denise Hanes Downey acknowledges the support of the Center for Global Leadership at Villanova University.

The views expressed in this article and its content are those of the authors alone and not those of the Center for Audit Quality.

While Denise Hanes Downey was a Senior Economic Research Fellow at the PCAOB from August 2017 to August 2018, she co-wrote this paper in her personal capacity. The views expressed in this paper are the views of the authors and do not necessarily reflect the views of the Board, individual Board members, or the staff of the PCAOB.

Editor's note: Accepted by Jeffery R. Cohen.