5. Conclusie en discussie
5.3 Aanbevelingen vervolgonderzoek
In dit onderzoek is het gelukt om aan te tonen dat wanneer de auditpartner een vrouw is dit een negatieve invloed heeft op de materialiteitsinschatting van de accountant en daarmee een positieve invloed heeft op de kwaliteit van de accountantscontrole. Met eventuele vervolgonderzoek kan nagegaan worden welke afzonderlijke factoren ook negatieve impact hebben op de materialiteitsinschatting en daarmee een positieve invloed hebben op de kwaliteit van de accountantscontrole. Eventuele resultaten van deze
onderzoeken kunnen leiden tot een verdere verbetering op het gebied van de kwaliteit van de door de accountant uitgevoerde werkzaamheden om het vertrouwen van het maatschappelijk verkeer te herstellen.
Tot slot kan het relevant zijn om in vervolgonderzoeken rekening te houden met geografische beperkingen waar dit onderzoek mee te maken heeft.
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