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ECRi has conducted a literature study into quality improving measures in the accountancy sector.

In this study commissioned by the Commissie Toekomst Accountancysector, eighteen measures are studied. Only nine of these measures have (some) empirical evidence in the international scientific literature. Only three (audit only, joint audit, abolishment mandatory office/partner rotation) are abundantly studied in the empirical literature. However, the effect of these three measures on audit quality is unclear. In addition to insignificant effects, both significant positive and significant negative effects are found in the literature. As the literature with empirical evidence on (quality improving) measures is so thin, much more empirical research should be done, not only into these eighteen measures, but also into the measures already initiated in the Netherlands.

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