Repairing the three-legged stool of audit quality
How audit committee can strengthen a sustainable culture of audit quality within firms

Bertrand Malsch and Oriane Couchoux on audit committees and audit quality Bertrand Malsch, Queen’s University bertrand.malsch@queensu.ca Oriane Couchoux, HEC Montreal oriane.couchoux@hec.ca September 2021 Audit quality is a three-legged stool involving auditors, management, and audit committees, meaning that high quality audits […]

When the client is a former auditor
How auditees facilitate and influence the audit engagement

Laurence Daoust and Bertrand Malsch on Audit Quality and Independence The transition from auditor in a large accounting firm to auditee in a private organization is a well-trod career path for the CPAs of today. And why not? The expertise […]

The CPA recruiting game
How commercialized strategies draw students to the Big Four ahead of the auditing profession itself

On a September evening in one of Canada’s largest cities, a mass of undergraduate students in business attire is gathered in the hall of a reception room, waiting to take part in a recruitment cocktail event. They are abuzz with […]

How to become an ex-auditor
The road from the Big Four to private industry

Laurence Daoust and Bertrand Malsch on identity work in public accounting Ambitious young accountants know the drill when it comes to the Big Four: put in your time, get your CPA, then get out. These firms promise transformation with their […]

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