The accounting department at TiSEM is looking for a PhD researcher interested in topic on how workload is being managed in major Audit offices.
The allocation of human capital in the audit offices is an important topic of research, but to date has received scant research attention. The amount of engagements allocated to lead auditors determines their workload. When workloads become too high, dysfunctional behavior and reductions in audit quality can emerge. Yet, next to some pitfalls, if done smart allocation can also render benefits. Allocation of lead auditors across clients can also help in developing a lead auditor’s expertise and specialization.
The aim of this study is to conduct the first large scale archival research study into how audit firms/audit offices allocate lead auditors to their clients, and whether such decisions affect the performance of lead auditors. This study will focus on a number of factors related to the allocation of lead auditors within audit firms. We will first focus on workload balancing within audit. In the other projects we will focus on experience variables, to study the quality and efficiency implications of industry overlap across assignments allocated to individual auditors.
This project brings together economic theory (from management science), empirics (work load management using techniques from economics) and institutional details (on the audit offices and their allocation of clients to lead auditors). Insights from psychology and behavioural economics can be integrated into the analysis.
Knowledge about economic theory, empirics and some background knowledge on auditing and management is important for this analysis. Therefore, the PhD student will be supervised jointly by people both having backgrounds in auditing and management in both institutions.
In particular, the successful candidate for this project is expected to:
Applicants must have:
Fixed-term contract: Fixed-term, 1,0 FTE for 4 years.
Employment terms and conditions
The international group of scholars working in the Department of Accounting at Tilburg University have diverse interests, encompassing all areas of auditing, management accounting, and financial reporting. Notwithstanding this diversity, the research produced in Tilburg stands out because of its innovative qualities. In the past, collaborations with both KU Leuven and Tilburg have been successful and both groups have projects actually running together with the Foundation of Auditing Research. The PhD student will be hired by Tilburg University, but will have to spend a significant time at KU Leuven for data collection and discussion among the members of the team (e.g. research visit of a year). As mentioned visits to audit offices are also required.
Tilburg University is rated among the top Dutch employers and has excellent terms of employment. The appointment will be for the total of 48 months. The selected candidate will initially be appointed for 16 months, with an extension for the following 32 months on the basis of a positive evaluation. The evaluation will take place after 12 months.
The selected candidate will be ranked in the Dutch university employment system (UFO). The starting gross salary is € 2.325,- per month (for a full-time appointment) in the first year, up € 2.972,- in the final year. There is a holiday allowance (8% in May), and end-of-year bonus (8.3% in December). All university employees are covered by the so-called civil servants pension fund (ABP). Researchers from outside the Netherlands may qualify for a tax-free allowance equal to 30% of their taxable salary. The university will apply for such an allowance on their behalf. The university offers very good fringe benefits (it is one of the best non-profit employers in the Netherlands), such as an options model for terms and conditions of employment and excellent reimbursement of moving expenses.
Tilburg University operates in the area of the humanities and social sciences. More than 900 scientists work at one of our five Schools, focusing on economics, business and entrepreneurship, social and behavioral sciences, law and public administration, the humanities and digital sciences, and theology. More than 600 employees in the seven Divisions of University Services support the Schools.
Tilburg University’s Department of Accountancy has a long tradition of combining high quality research with strong ties to practice. In the past decade, the department’s research has been consistently ranked within the top 3 in Europe in the UT-Dallas ranking, which is based on publications in the three leading journals of the field.
Warandelaan 2, 5037 AB, Tilburg
This application process is managed by the employer (Tilburg University). Please contact the employer for questions regarding your application.
Make sure to apply no later than 30 Apr 2020 23:59 (Europe/Amsterdam).