Research
We conduct academic research on public oversight and compare Polish practice with solutions in other countries. On this basis we formulate concrete proposals for change and present them to national and European institutions.
We base our positions on data and sound analysis, using research methods and the methodological standards adopted by academic institutions. We consult our conclusions with specialists, publish our findings in peer-reviewed journals and share them with interested communities.
What we study:
- Defensive auditing and fear of inspection. A survey of 216 statutory auditors (2025) on how oversight changes the way audits are done: evidence gathered beyond what is needed, documentation written for the inspector, fear of inspection despite diligent work.
- The human cost of inspection. In progress: measuring auditors’ anxiety and the impact of inspections and proceedings on mental health and professional activity. We will publish the results once the study is complete.
- Sanctions in Europe. An analysis of CEAOB questionnaires for 2021–2025: the number and structure of sanctions in EU and EEA states, and Poland’s place among them.
- The profession in numbers. PIBR register data and PANA reports since 2010: the number of auditors, audit firms and inspection results.
Take part: if you are a statutory auditor, you can take part in the survey or pass us — with consent and after anonymisation — documents from your own inspection for analysis.