... to synthesize climate and culture findings, and suggesting future research opportunities. We find that the audit literature on firm climate and culture is vast but fragmented. We identify and discuss seven climate and culture themes (organizational control, leadership, ethical, regulatory, professionalism...

...)^a September 2015 January 2016 2016 international audit archival research audit quality research opportunities Over the last 20 years, we have observed a significant growth in the number of multinational corporations (MNCs) as audit clients, and a greater internationalization...

...Steven Maijoor; Ann Vanstraelen SUMMARY This article presents a number of research opportunities in auditing in the EU that have come along with changes in the EU regulatory framework for financial reporting and auditing during the past decade. In doing so, we build on Schilder (1996 ), who...