Karthik Ramanna, Professor of Business and Public Policy, has been commissioned by PwC to write an independent paper bringing a new perspective on what it takes for audit firms to build a culture of challenge.

In 'Building a culture of challenge in audit firms - An independent perspective', Karthik makes a series of recommendations which include how auditors are trained and mentored throughout their careers, how shared beliefs are created and conveyed, how the organisation is aligned to reinforce cultural values, and how audit firms can make robust processes and controls more visible to external stakeholders.