Sumit DHULL

Composition of the Jury

Abstract

The thesis addresses the theme of Key Auditing Questions (KAMs), encompassing three distinct but interconnected chapters that collectively contribute to the literature on auditing, disclosure practices, and their implications. The thesis's originality lies in approaching these questions from the perspective of legitimacy.

The first presents a bibliometric approach to examine the intellectual development of KAM research. By analyzing 168 documents from the Web of Science, it identifies the main contributors, thematic trends, and their alignment with the IAASB Conceptual Framework for Audit Quality.

The second paper presents a study on the determinants of KAM disclosure using Hogarth's behavioral theory and the legitimacy framework. Focusing on auditor-auditee relationships in the UK, France, and the Netherlands, it distinguishes between symbolic and substantive KAMs and analyzes how factors such as fees, seniority, and expertise influence the content and form of KAM disclosure.

The third chapter presents a study on the consequences of disclosing tax-related KAMs through the lens of legitimacy theory. Building on the symbolic/substantive distinction established in the second chapter, it examines how tax-related KAMs substantially influence the tax avoidance behavior of those being audited.

Together, this thesis offers a multidimensional understanding of KAMs through their intellectual development, their determinants, and their concrete implications for auditors, regulators, and practitioners.