Meet one of our most recent PhD graduates, Therese Grohnert. She wanted to know why audit firms sometimes form insufficiently supported judgements on their clients’ financial statements. Over the past years, these firms regularly received bad publicity because of insufficiently supported judgements. She examined the judgements of 252 auditors and discovered that only one third of those were sufficiently founded.
Therese presented these results to the involved audit firms and succeeded in convincing them of the solution: learning at the workplace.