thesis introduction statements

How to write a fantastic thesis introduction (+15 examples)

The thesis introduction, usually chapter 1, is one of the most important chapters of a thesis. It sets the scene. It previews key arguments and findings. And it helps the reader to understand the structure of the thesis. In short, a lot is riding on this first chapter. With the following tips, you can write a powerful thesis introduction.

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Elements of a fantastic thesis introduction

Open with a (personal) story, begin with a problem, define a clear research gap, describe the scientific relevance of the thesis, describe the societal relevance of the thesis, write down the thesis’ core claim in 1-2 sentences, support your argument with sufficient evidence, consider possible objections, address the empirical research context, give a taste of the thesis’ empirical analysis, hint at the practical implications of the research, provide a reading guide, briefly summarise all chapters to come, design a figure illustrating the thesis structure.

An introductory chapter plays an integral part in every thesis. The first chapter has to include quite a lot of information to contextualise the research. At the same time, a good thesis introduction is not too long, but clear and to the point.

A powerful thesis introduction does the following:

• It captures the reader’s attention.
• It presents a clear research gap and emphasises the thesis’ relevance.
• It provides a compelling argument.
• It previews the research findings.
• It explains the structure of the thesis.

In addition, a powerful thesis introduction is well-written, logically structured, and free of grammar and spelling errors. Reputable thesis editors can elevate the quality of your introduction to the next level. If you are in search of a trustworthy thesis or dissertation editor who upholds high-quality standards and offers efficient turnaround times, I recommend the professional thesis and dissertation editing service provided by Editage . 

This list can feel quite overwhelming. However, with some easy tips and tricks, you can accomplish all these goals in your thesis introduction. (And if you struggle with finding the right wording, have a look at academic key phrases for introductions .)

Ways to capture the reader’s attention

A powerful thesis introduction should spark the reader’s interest on the first pages. A reader should be enticed to continue reading! There are three common ways to capture the reader’s attention.

An established way to capture the reader’s attention in a thesis introduction is by starting with a story. Regardless of how abstract and ‘scientific’ the actual thesis content is, it can be useful to ease the reader into the topic with a short story.

This story can be, for instance, based on one of your study participants. It can also be a very personal account of one of your own experiences, which drew you to study the thesis topic in the first place.

Start by providing data or statistics

Data and statistics are another established way to immediately draw in your reader. Especially surprising or shocking numbers can highlight the importance of a thesis topic in the first few sentences!

So if your thesis topic lends itself to being kick-started with data or statistics, you are in for a quick and easy way to write a memorable thesis introduction.

The third established way to capture the reader’s attention is by starting with the problem that underlies your thesis. It is advisable to keep the problem simple. A few sentences at the start of the chapter should suffice.

Usually, at a later stage in the introductory chapter, it is common to go more in-depth, describing the research problem (and its scientific and societal relevance) in more detail.

You may also like: Minimalist writing for a better thesis

Emphasising the thesis’ relevance

A good thesis is a relevant thesis. No one wants to read about a concept that has already been explored hundreds of times, or that no one cares about.

Of course, a thesis heavily relies on the work of other scholars. However, each thesis is – and should be – unique. If you want to write a fantastic thesis introduction, your job is to point out this uniqueness!

In academic research, a research gap signifies a research area or research question that has not been explored yet, that has been insufficiently explored, or whose insights and findings are outdated.

Every thesis needs a crystal-clear research gap. Spell it out instead of letting your reader figure out why your thesis is relevant.

* This example has been taken from an actual academic paper on toxic behaviour in online games: Liu, J. and Agur, C. (2022). “After All, They Don’t Know Me” Exploring the Psychological Mechanisms of Toxic Behavior in Online Games. Games and Culture 1–24, DOI: 10.1177/15554120221115397

The scientific relevance of a thesis highlights the importance of your work in terms of advancing theoretical insights on a topic. You can think of this part as your contribution to the (international) academic literature.

Scientific relevance comes in different forms. For instance, you can critically assess a prominent theory explaining a specific phenomenon. Maybe something is missing? Or you can develop a novel framework that combines different frameworks used by other scholars. Or you can draw attention to the context-specific nature of a phenomenon that is discussed in the international literature.

The societal relevance of a thesis highlights the importance of your research in more practical terms. You can think of this part as your contribution beyond theoretical insights and academic publications.

Why are your insights useful? Who can benefit from your insights? How can your insights improve existing practices?

Formulating a compelling argument

Arguments are sets of reasons supporting an idea, which – in academia – often integrate theoretical and empirical insights. Think of an argument as an umbrella statement, or core claim. It should be no longer than one or two sentences.

Including an argument in the introduction of your thesis may seem counterintuitive. After all, the reader will be introduced to your core claim before reading all the chapters of your thesis that led you to this claim in the first place.

But rest assured: A clear argument at the start of your thesis introduction is a sign of a good thesis. It works like a movie teaser to generate interest. And it helps the reader to follow your subsequent line of argumentation.

The core claim of your thesis should be accompanied by sufficient evidence. This does not mean that you have to write 10 pages about your results at this point.

However, you do need to show the reader that your claim is credible and legitimate because of the work you have done.

A good argument already anticipates possible objections. Not everyone will agree with your core claim. Therefore, it is smart to think ahead. What criticism can you expect?

Think about reasons or opposing positions that people can come up with to disagree with your claim. Then, try to address them head-on.

Providing a captivating preview of findings

Similar to presenting a compelling argument, a fantastic thesis introduction also previews some of the findings. When reading an introduction, the reader wants to learn a bit more about the research context. Furthermore, a reader should get a taste of the type of analysis that will be conducted. And lastly, a hint at the practical implications of the findings encourages the reader to read until the end.

If you focus on a specific empirical context, make sure to provide some information about it. The empirical context could be, for instance, a country, an island, a school or city. Make sure the reader understands why you chose this context for your research, and why it fits to your research objective.

If you did all your research in a lab, this section is obviously irrelevant. However, in that case you should explain the setup of your experiment, etcetera.

The empirical part of your thesis centers around the collection and analysis of information. What information, and what evidence, did you generate? And what are some of the key findings?

For instance, you can provide a short summary of the different research methods that you used to collect data. Followed by a short overview of how you analysed this data, and some of the key findings. The reader needs to understand why your empirical analysis is worth reading.

You already highlighted the practical relevance of your thesis in the introductory chapter. However, you should also provide a preview of some of the practical implications that you will develop in your thesis based on your findings.

Presenting a crystal clear thesis structure

A fantastic thesis introduction helps the reader to understand the structure and logic of your whole thesis. This is probably the easiest part to write in a thesis introduction. However, this part can be best written at the very end, once everything else is ready.

A reading guide is an essential part in a thesis introduction! Usually, the reading guide can be found toward the end of the introductory chapter.

The reading guide basically tells the reader what to expect in the chapters to come.

In a longer thesis, such as a PhD thesis, it can be smart to provide a summary of each chapter to come. Think of a paragraph for each chapter, almost in the form of an abstract.

For shorter theses, which also have a shorter introduction, this step is not necessary.

Especially for longer theses, it tends to be a good idea to design a simple figure that illustrates the structure of your thesis. It helps the reader to better grasp the logic of your thesis.

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Writing Center

Effective introductions and thesis statements, make them want to continue reading.

Writing an effective introduction is an art form. The introduction is the first thing that your reader sees. It is what invests the reader in your paper, and it should make them want to continue reading. You want to be creative and unique early on in your introduction; here are some strategies to help catch your reader’s attention:

• Tell a brief anecdote or story
• As a series of short rhetorical questions
• Use a powerful quotation
• Refute a common belief
• Cite a dramatic fact or statistic

Your introduction also needs to adequately explain the topic and organization of your paper.

Your  thesis statement  identifies the purpose of your paper. It also helps focus the reader on your central point. An effective thesis establishes a tone and a point of view for a given purpose and audience. Here are some important things to consider when constructing your thesis statement.

• Don’t just make a factual statement – your thesis is your educated opinion on a topic.
• Don’t write a highly opinionated statement that might offend your audience.
• Don’t simply make an announcement (ex. “Tuition should be lowered” is a much better thesis than “My essay will discuss if tuition should be lowered”).
• Don’t write a thesis that is too broad – be specific.

The thesis is often located in the middle or at the end of the introduction, but considerations about audience, purpose, and tone should always guide your decision about its placement.

Sometimes it’s helpful to wait to write the introduction until after you’ve written the essay’s body because, again, you want this to be one of the strongest parts of the paper.

Example of an introduction:

Innocent people murdered because of the hysteria of young girls! Many people believe that the young girls who accused citizens of Salem, Massachusetts of taking part in witchcraft were simply acting to punish their enemies. But recent evidence shows that the young girls may have been poisoned by a fungus called Ergot, which affects rye and wheat. The general public needs to learn about this possible cause for the hysteria that occurred in Salem so that society can better understand what happened in the past, how this event may change present opinion, and how the future might be changed by learning this new information.

By Rachel McCoppin, Ph.D. Last edited October 2016 by Allison Haas, M.A.

Reference management. Clean and simple.

How to write a good thesis introduction

1. Identify your readership

2. hook the reader and grab their attention, 3. provide relevant background, 4. give the reader a sense of what the paper is about, 5. preview key points and lead into your thesis statement, frequently asked questions about writing a good thesis introduction, related articles.

Many people struggle to write a thesis introduction. Much of your research prep should be done and you should be ready to start your introduction. But often, it’s not clear what needs to be included in a thesis introduction. If you feel stuck at this point not knowing how to start, this guide can help.

Tip: If you’re really struggling to write your thesis intro, consider putting in a placeholder until you write more of the body of your thesis. Then, come back to your intro once you have a stronger sense of the overall content of your thesis.

A good introduction draws readers in while providing the setup for the entire project. There is no single way to write an introduction that will always work for every topic , but the points below can act as a guide. These points can help you write a good thesis introduction.

Before even starting with your first sentence, consider who your readers are. Most likely, your readers will be the professors who are advising you on your thesis.

You should also consider readers of your thesis who are not specialists in your field. Writing with them in your mind will help you to be as clear as possible; this will make your thesis more understandable and enjoyable overall.

Tip: Always strive to be clear, correct, concrete, and concise in your writing.

The first sentence of the thesis is crucial. Looking back at your own research, think about how other writers may have hooked you.

It is common to start with a question or quotation, but these types of hooks are often overused. The best way to start your introduction is with a sentence that is broad and interesting and that seamlessly transitions into your argument.

Once again, consider your audience and how much background information they need to understand your approach. You can start by making a list of what is interesting about your topic:

• Are there any current events or controversies associated with your topic that might be interesting for your introduction?
• What kinds of background information might be useful for a reader to understand right away?
• Are there historical anecdotes or other situations that uniquely illustrate an important aspect of your argument?

A good introduction also needs to contain enough background information to allow the reader to understand the thesis statement and arguments. The amount of background information required will depend on the topic .

There should be enough background information so you don't have to spend too much time with it in the body of the thesis, but not so much that it becomes uninteresting.

Tip: Strike a balance between background information that is too broad or too specific.

Let the reader know what the purpose of the study is. Make sure to include the following points:

• Briefly describe the motivation behind your research.
• Describe the topic and scope of your research.
• Explain the practical relevance of your research.
• Explain the scholarly consensus related to your topic: briefly explain the most important articles and how they are related to your research.

At the end of your introduction, you should lead into your thesis statement by briefly bringing up a few of your main supporting details and by previewing what will be covered in the main part of the thesis. You’ll want to highlight the overall structure of your thesis so that readers will have a sense of what they will encounter as they read.

A good introduction draws readers in while providing the setup for the entire project. There is no single way to write an introduction that will always work for every topic, but these tips will help you write a great introduction:

• Identify your readership.
• Grab the reader's attention.
• Provide relevant background.
• Preview key points and lead into the thesis statement.

A good introduction needs to contain enough background information, and let the reader know what the purpose of the study is. Make sure to include the following points:

• Briefly describe the motivation for your research.

The length of the introduction will depend on the length of the whole thesis. Usually, an introduction makes up roughly 10 per cent of the total word count.

The best way to start your introduction is with a sentence that is broad and interesting and that seamlessly transitions into your argument. Consider the audience, then think of something that would grab their attention.

In Open Access: Theses and Dissertations you can find thousands of recent works. Take a look at any of the theses or dissertations for real-life examples of introductions that were already approved.

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How to Write a Thesis Introduction

What types of information should you include in your introduction .

In the introduction of your thesis, you’ll be trying to do three main things, which are called Moves :

• Move 1 establish your territory (say what the topic is about)
• Move 2 establish a niche (show why there needs to be further research on your topic)
• Move 3 introduce the current research (make hypotheses; state the research questions)

Each Move has a number of stages. Depending on what you need to say in your introduction, you might use one or more stages. Table 1 provides you with a list of the most commonly occurring stages of introductions in Honours theses (colour-coded to show the Moves ). You will also find examples of Introductions, divided into stages with sample sentence extracts. Once you’ve looked at Examples 1 and 2, try the exercise that follows.

Most thesis introductions include SOME (but not all) of the stages listed below. There are variations between different Schools and between different theses, depending on the purpose of the thesis.

Stages in a thesis introduction

• state the general topic and give some background
• provide a review of the literature related to the topic
• define the terms and scope of the topic
• outline the current situation
• evaluate the current situation (advantages/ disadvantages) and identify the gap
• identify the importance of the proposed research
• state the research problem/ questions
• state the research aims and/or research objectives
• state the hypotheses
• outline the order of information in the thesis
• outline the methodology

Example 1: Evaluation of Boron Solid Source Diffusion for High-Efficiency Silicon Solar Cells (School of Photovoltaic and Renewable Energy Engineering)

Example 2: Methods for Measuring Hepatitis C Viral Complexity (School of Biotechnology and Biological Sciences)

Note: this introduction includes the literature review.

Now that you have read example 1 and 2, what are the differences?

Example 3: The IMO Severe-Weather Criterion Applied to High-Speed Monohulls (School of Mechanical and Manufacturing Engineering)

Example 4: The Steiner Tree Problem (School of Computer Science and Engineering)

Introduction exercise

Example 5.1 (extract 1): The effects of Fluoride on the reproduction of three native Australian plant Species (School of Geography)

Example 5.2 (extract 2): The effects of Fluoride on the reproduction of three native Australian plant Species (School of Geography)

Example 5.3

Example 5.4 (extract 4): The effects of Fluoride on the reproduction of three native Australian plant Species (School of Geography)

Example 5.5 (extract 5): The effects of Fluoride on the reproduction of three native Australian plant Species (School of Geography)

Example 5.6 (extract 6): The effects of Fluoride on the reproduction of three native Australian plant Species (School of Geography)

Well, firstly, there are many choices that you can make. You will notice that there are variations not only between the different Schools in your faculty, but also between individual theses, depending on the type of information that is being communicated. However, there are a few elements that a good Introduction should include, at the very minimum:

• Either Statement of general topic Or Background information about the topic;
• Either Identification of disadvantages of current situation Or Identification of the gap in current research;
• Identification of importance of proposed research
• Either Statement of aims Or Statement of objectives
• An Outline of the order of information in the thesis

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3.2: Introduction to Thesis Statements and Topic Sentences

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What you’ll learn to do: identify, analyze, and create effective thesis statements

Being able to identify the purpose and thesis of a text while you’re reading it takes practice, but it is an essential skill to successful writing. Powerful thesis statements are an effective and important element of almost every writing assignment in college.

Before we begin crafting our own thesis statements, we’ll begin by practicing finding thesis statements. When trying to isolate the thesis in a piece of text, consider these questions:

• What is the primary subject of this text?
• Is the author trying to inform me, or persuade me?
• What does the author think I need to know about this subject?
• Why does the author think I need to know about this subject?

Sometimes the answer to these questions will be very clearly stated in the text itself. Sometimes it is less obvious, and in those cases, the techniques on the following pages will be useful.

Contributors and Attributions

• Outcome: Thesis. Provided by : Lumen Learning. License : CC BY: Attribution
• Image of cat with book. Authored by : TheGiantVermin. Located at : https://flic.kr/p/dQ32kH . License : CC BY-NC-ND: Attribution-NonCommercial-NoDerivatives

While Sandel argues that pursuing perfection through genetic engineering would decrease our sense of humility, he claims that the sense of solidarity we would lose is also important.

This thesis summarizes several points in Sandel’s argument, but it does not make a claim about how we should understand his argument. A reader who read Sandel’s argument would not also need to read an essay based on this descriptive thesis.  

Broad thesis (arguable, but difficult to support with evidence) 

Michael Sandel’s arguments about genetic engineering do not take into consideration all the relevant issues.

This is an arguable claim because it would be possible to argue against it by saying that Michael Sandel’s arguments do take all of the relevant issues into consideration. But the claim is too broad. Because the thesis does not specify which “issues” it is focused on—or why it matters if they are considered—readers won’t know what the rest of the essay will argue, and the writer won’t know what to focus on. If there is a particular issue that Sandel does not address, then a more specific version of the thesis would include that issue—hand an explanation of why it is important.  

Arguable thesis with analytical claim 

While Sandel argues persuasively that our instinct to “remake” (54) ourselves into something ever more perfect is a problem, his belief that we can always draw a line between what is medically necessary and what makes us simply “better than well” (51) is less convincing.

This is an arguable analytical claim. To argue for this claim, the essay writer will need to show how evidence from the article itself points to this interpretation. It’s also a reasonable scope for a thesis because it can be supported with evidence available in the text and is neither too broad nor too narrow.  

Arguable thesis with normative claim 

Given Sandel’s argument against genetic enhancement, we should not allow parents to decide on using Human Growth Hormone for their children.

This thesis tells us what we should do about a particular issue discussed in Sandel’s article, but it does not tell us how we should understand Sandel’s argument.  

Questions to ask about your thesis 

• Is the thesis truly arguable? Does it speak to a genuine dilemma in the source, or would most readers automatically agree with it?  
• Is the thesis too obvious? Again, would most or all readers agree with it without needing to see your argument?  
• Is the thesis complex enough to require a whole essay's worth of argument?  
• Is the thesis supportable with evidence from the text rather than with generalizations or outside research?  
• Would anyone want to read a paper in which this thesis was developed? That is, can you explain what this paper is adding to our understanding of a problem, question, or topic?
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What is a thesis statement?

A thesis statement is an essential component of ALL academic and research writing.

A thesis statement:

• occurs early in a piece of written work (introduction)
• tells the reader what the purpose and scope of the work will be
• provides more than a mere description of the topic
• puts a ‘wager’ (i.e. a bet) on the topic by telling us what the significance of the research will be
• defines what will be investigated and what they think will be found (note, it’s OK if the hypothesis is disproven once the data is in)

Descriptive thesis statements

Beware thesis statements that are too descriptive because they “do not investigate anything, critique anything, or analyze anything […] they also do not invite support and argument from outside of the central text” ( UW Expository Writing Program, 2007, p. 2). The problem with thesis statements that are merely descriptive is that they lack a ‘stance’ or an argument. They are therefore difficult to support with evidence and to build an argument for.

The examples below would not make good thesis statements because they are too descriptive.

a) Shakespeare was a famous playwright during the Elizabethan era. He wrote numerous plays and poems.

b) Almost one in two marriages in Australia end in divorce. That means the divorce rate is almost 50%.

c) Covid-19 was a virus that caused an epidemic in the early 2020’s.

Check your understanding

Where is the thesis statement in the passage below?

My intention was to investigate and portray Antarctica through my own and others’ personal experiences, through historical examples of jewellery and souvenirs and through experimentation in the studio-based manufacture of new jewellery and souvenirs [e] . The objects produced through this research would reference the valued jewellery and souvenirs now displayed in museums as historical artefacts which were once personal mementos [f] . I was particularly interested in the potential of these objects to represent personal narratives and experiences of the past [g] . In this research project I have explored some of the ways in which I can make objects, specifically jewellery and souvenirs that draw on this rich heritage to present Antarctica in an innovative way [h] .

Excerpt from Kirsten Haydon’s dissertation Antarctic landscapes in the souvenir and jewellery (used with permission)

Research and Writing Skills for Academic and Graduate Researchers Copyright © 2022 by RMIT University is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License , except where otherwise noted.

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Graduate Writing Center

Introductions, thesis statements, and roadmaps - graduate writing center.

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The first paragraph or two of any paper should be constructed with care, creating a path for both the writer and reader to follow. However, it is very common to adjust the introduction more than once over the course of drafting and revising your document. In fact, it is normal (and often very useful, or even essential!) to heavily revise your introduction after you've finished composing the paper, since that is most likely when you have the best grasp on what you've been aiming to say.

The introduction is your opportunity to efficiently establish for your reader the topic and significance of your discussion, the focused argument or claim you’ll make contained in your thesis statement, and a sense of how your presentation of information will proceed.

There are a few things to avoid in crafting good introductions. Steer clear of unnecessary length: you should be able to effectively introduce the critical elements of any project a page or less. Another pitfall to watch out for is providing excessive history or context before clearly stating your own purpose. Finally, don’t lose time stalling because you can't think of a good first line. A funny or dramatic opener for your paper (also known as “a hook”) can be a nice touch, but it is by no means a required element in a good academic paper.

Introductions, Thesis Statements, and Roadmaps Links

• Short video (5:47): " Writing an Introduction to a Paper ," GWC
• Handout (printable):  " Introductions ," University of North Carolina Chapel Hill Writing Center
• Handout (printable): " Thesis Statements ," University of North Carolina Chapel Hill Writing Center
• NPS-specific one-page (printable)  S ample Thesis Chapter Introduction with Roadmap , from "Venezuela: A Revolution on Standby," Luis Calvo
• Short video (3:39):  " Writing Ninjas: How to Write a Strong Thesis Statement "
• Video (5:06): " Thesis Statements ," Purdue OWL

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Thesis Statements

A thesis statement is a sentence (sometimes more than one sentence) in the introduction that tells the reader the following information:

• What the topic of the paper is
• How the writer intends to discuss that topic
•  It gives a blueprint for how the essay will be structured
•  How the writer intends to prove or demonstrate his or her main points.

Think of your paper as a human body, and your thesis statement as the spinal cord. Without it, there is no structure.

For you as the writer, the thesis statement:

Develops through the interrelationship of thinking, reading, and writing;

Limits your research by providing you with one controlling main idea that intrigues you;

Narrows your writing to one specific claim that you can develop or prove;

Organizes your ideas so you know the important points you want to make in your paper; and

Clarifies your writing by keeping you on target to fulfill your proposed purpose.

For your readers, the thesis statement:

 Identifies the main point and sub-points of your essay clearly and quickly;

Functions as a road map so your readers can easily follow your ideas; and

Gives satisfaction at the conclusion of the paper when your readers discover you have fulfilled your promise by proving or developing your main point.

Characteristics of Effective Thesis Statements

An effective thesis statement must be  factual and narrow.

An effective thesis statement prepares readers for facts and details, but it cannot itself be a fact. It must always be an inference that demands proof or further development. These proofs come from the literature. 

UNT Dallas campus has two buildings.

Not factual enough: The UNT Dallas campus is the perfect size.

Just Right:  While some might see small universities as a disadvantage, the small campus of UNT Dallas holds many advantages for students, including a close-knit campus community, smaller class sizes, and better support from professors.

2. Narrow Topic

A good thesis should be narrow, and not too broad or too vague. If the topic is too broad, you won’t be able to cover the entire topic in your paper.  If it’s too narrow, you might not be able to find research, and your paper probably won’t be long enough. 

Too Broad: College students have a lot of responsibilities.

Too Narrow: Student workers in the Learning Commons at UNT Dallas have many responsibilities in their course work and tutoring. 

Just Right: College students who are financially independent have many responsibilities as they must maintain good grades, pay living expenses, and balance work and school.

Remember, a thesis statement is not: 

• Instead , you should argue, based on facts and literature, why or why not NASA should receive more funding.  
• Ask yourself--can I find anything in literature to prove this point, or is this MY opinion? 
• Instead, you should argue why or why not people like chocolate OR why or why not chocolate is healthy for you based on facts and literature findings. 
• Similar to the subjective opinion, ask yourself is this statement is based on facts and literature findings or if this is YOUR opinion. Although it is ok to have your own opinion, professors usually do not like to read articles about beliefs (students have been writing about these for years and years). 
• Instead, you could discuss theories about politics or religions and use literature to prove or disprove those theories.
• This is too factual (the Himalayas WERE formed from a collision of tectonic plates), and there is nothing to discuss because this IS a fact in itself. 
• Instead, you could compare and contrast the tectonic plate formation of different mountains. 

Examples of Thesis Statements

A thesis statement f or a 5 paragraph essay conta ins three parts:.

1. A Topic: the main idea of the essay

2. The Controlling Idea: what you want to say about the topic

3. The subtopics: usually 3 examples/reasons you will discuss in your paper

Here is an example  of a thesis statement.

Ex: Regularly visiting the Writing Center at UNT Dallas will help you become the best writer on the planet because it offers superhero tutors, current technology, and fantastic handouts.

The main topic explores the idea that regularly vsiting the writing center will help you become the best writer on the planet, and the subtopics further expand this opinion with three distinct examples: 1) tutors, 2) technology, and 3) the handouts.

Outline Example

The paper should be organized around the subtopics.  For example, for the thesis written above, the writer would write one body paragraph about the tutors, one about technology, and one about the handouts. 

Here is a sample essay outline based on this thesis:

• Introduce the topic of tutoring
• Thesis (last sentence of intro): Regularly visiting the Writing Center at UNT Dallas will help you become the best writer on the planet because it offers superhero tutors, current technology, and fantastic handouts.
• topic sentence
• Restate thesis
• Concluding remarks

For further assistance with the structure, see our handouts on Introductions and Conclusions and Topic Sentences.

A thesis statement for a LONG ESSAY contains two parts: A Topic: the main idea of the essay The Controlling Idea: what you want to say about the topic 

Throughout the paper, your thesis promises your readers that you will prove specific facts or develop certain ideas ; therefore, every paragraph, sentence, and word in your paper must relate to this controlling idea.

Here are some examples of thesis statements.

• Baseball, once a national pastime and even an addiction, has lost its popularity because of the new interest in more violent sports.
• Since the space program has yet to provide the American people with any substantial, practical returns, it is a waste of money and should be dissolved.
• To stop the alarming rise in the number of violent crimes committed every year, our courts must hand out tougher sentences.
• Detective stories appeal to the basic human desire for thrills.
• Hemingway's war stories helped to create a new prose style.
• Bronte utilizes light and fire to symbolize the emotional expressions of the characters.

Here is a suggested outline for a long essay and how that would look in terms of your thesis statement, topic, and controlling ideas:

• Introduce the novel Jane Eyre and the topic of symbolism
• Thesis (last sentence of intro): Bronte utilizes light and fire to symbolize the emotional expressions of the characters.
• textual examples and elaboration

25 Thesis Statement Examples

A thesis statement is needed in an essay or dissertation . There are multiple types of thesis statements – but generally we can divide them into expository and argumentative. An expository statement is a statement of fact (common in expository essays and process essays) while an argumentative statement is a statement of opinion (common in argumentative essays and dissertations). Below are examples of each.

Strong Thesis Statement Examples

1. School Uniforms

“Mandatory school uniforms should be implemented in educational institutions as they promote a sense of equality, reduce distractions, and foster a focused and professional learning environment.”

Best For: Argumentative Essay or Debate

Read More: School Uniforms Pros and Cons

2. Nature vs Nurture

“This essay will explore how both genetic inheritance and environmental factors equally contribute to shaping human behavior and personality.”

Best For: Compare and Contrast Essay

Read More: Nature vs Nurture Debate

3. American Dream

“The American Dream, a symbol of opportunity and success, is increasingly elusive in today’s socio-economic landscape, revealing deeper inequalities in society.”

Best For: Persuasive Essay

Read More: What is the American Dream?

4. Social Media

“Social media has revolutionized communication and societal interactions, but it also presents significant challenges related to privacy, mental health, and misinformation.”

Best For: Expository Essay

Read More: The Pros and Cons of Social Media

5. Globalization

“Globalization has created a world more interconnected than ever before, yet it also amplifies economic disparities and cultural homogenization.”

Read More: Globalization Pros and Cons

6. Urbanization

“Urbanization drives economic growth and social development, but it also poses unique challenges in sustainability and quality of life.”

Read More: Learn about Urbanization

7. Immigration

“Immigration enriches receiving countries culturally and economically, outweighing any perceived social or economic burdens.”

Read More: Immigration Pros and Cons

8. Cultural Identity

“In a globalized world, maintaining distinct cultural identities is crucial for preserving cultural diversity and fostering global understanding, despite the challenges of assimilation and homogenization.”

Best For: Argumentative Essay

Read More: Learn about Cultural Identity

9. Technology

“Medical technologies in care institutions in Toronto has increased subjcetive outcomes for patients with chronic pain.”

Best For: Research Paper

10. Capitalism vs Socialism

“The debate between capitalism and socialism centers on balancing economic freedom and inequality, each presenting distinct approaches to resource distribution and social welfare.”

11. Cultural Heritage

“The preservation of cultural heritage is essential, not only for cultural identity but also for educating future generations, outweighing the arguments for modernization and commercialization.”

12. Pseudoscience

“Pseudoscience, characterized by a lack of empirical support, continues to influence public perception and decision-making, often at the expense of scientific credibility.”

Read More: Examples of Pseudoscience

13. Free Will

“The concept of free will is largely an illusion, with human behavior and decisions predominantly determined by biological and environmental factors.”

Read More: Do we have Free Will?

14. Gender Roles

“Traditional gender roles are outdated and harmful, restricting individual freedoms and perpetuating gender inequalities in modern society.”

Read More: What are Traditional Gender Roles?

15. Work-Life Ballance

“The trend to online and distance work in the 2020s led to improved subjective feelings of work-life balance but simultaneously increased self-reported loneliness.”

Read More: Work-Life Balance Examples

16. Universal Healthcare

“Universal healthcare is a fundamental human right and the most effective system for ensuring health equity and societal well-being, outweighing concerns about government involvement and costs.”

Read More: The Pros and Cons of Universal Healthcare

17. Minimum Wage

“The implementation of a fair minimum wage is vital for reducing economic inequality, yet it is often contentious due to its potential impact on businesses and employment rates.”

Read More: The Pros and Cons of Raising the Minimum Wage

18. Homework

“The homework provided throughout this semester has enabled me to achieve greater self-reflection, identify gaps in my knowledge, and reinforce those gaps through spaced repetition.”

Best For: Reflective Essay

Read More: Reasons Homework Should be Banned

19. Charter Schools

“Charter schools offer alternatives to traditional public education, promising innovation and choice but also raising questions about accountability and educational equity.”

Read More: The Pros and Cons of Charter Schools

20. Effects of the Internet

“The Internet has drastically reshaped human communication, access to information, and societal dynamics, generally with a net positive effect on society.”

Read More: The Pros and Cons of the Internet

21. Affirmative Action

“Affirmative action is essential for rectifying historical injustices and achieving true meritocracy in education and employment, contrary to claims of reverse discrimination.”

Best For: Essay

Read More: Affirmative Action Pros and Cons

22. Soft Skills

“Soft skills, such as communication and empathy, are increasingly recognized as essential for success in the modern workforce, and therefore should be a strong focus at school and university level.”

Read More: Soft Skills Examples

23. Moral Panic

“Moral panic, often fueled by media and cultural anxieties, can lead to exaggerated societal responses that sometimes overlook rational analysis and evidence.”

Read More: Moral Panic Examples

24. Freedom of the Press

“Freedom of the press is critical for democracy and informed citizenship, yet it faces challenges from censorship, media bias, and the proliferation of misinformation.”

Read More: Freedom of the Press Examples

25. Mass Media

“Mass media shapes public opinion and cultural norms, but its concentration of ownership and commercial interests raise concerns about bias and the quality of information.”

Best For: Critical Analysis

Read More: Mass Media Examples

Checklist: How to use your Thesis Statement

✅ Position: If your statement is for an argumentative or persuasive essay, or a dissertation, ensure it takes a clear stance on the topic. ✅ Specificity: It addresses a specific aspect of the topic, providing focus for the essay. ✅ Conciseness: Typically, a thesis statement is one to two sentences long. It should be concise, clear, and easily identifiable. ✅ Direction: The thesis statement guides the direction of the essay, providing a roadmap for the argument, narrative, or explanation. ✅ Evidence-based: While the thesis statement itself doesn’t include evidence, it sets up an argument that can be supported with evidence in the body of the essay. ✅ Placement: Generally, the thesis statement is placed at the end of the introduction of an essay.

Try These AI Prompts – Thesis Statement Generator!

One way to brainstorm thesis statements is to get AI to brainstorm some for you! Try this AI prompt:

💡 AI PROMPT FOR EXPOSITORY THESIS STATEMENT I am writing an essay on [TOPIC] and these are the instructions my teacher gave me: [INSTUCTIONS]. I want you to create an expository thesis statement that doesn’t argue a position, but demonstrates depth of knowledge about the topic.

💡 AI PROMPT FOR ARGUMENTATIVE THESIS STATEMENT I am writing an essay on [TOPIC] and these are the instructions my teacher gave me: [INSTRUCTIONS]. I want you to create an argumentative thesis statement that clearly takes a position on this issue.

💡 AI PROMPT FOR COMPARE AND CONTRAST THESIS STATEMENT I am writing a compare and contrast essay that compares [Concept 1] and [Concept2]. Give me 5 potential single-sentence thesis statements that remain objective.

Chris Drew (PhD)

Dr. Chris Drew is the founder of the Helpful Professor. He holds a PhD in education and has published over 20 articles in scholarly journals. He is the former editor of the Journal of Learning Development in Higher Education. [Image Descriptor: Photo of Chris]

• Chris Drew (PhD) https://helpfulprofessor.com/author/chris-drew-phd/ 15 Animism Examples
• Chris Drew (PhD) https://helpfulprofessor.com/author/chris-drew-phd/ 10 Magical Thinking Examples
• Chris Drew (PhD) https://helpfulprofessor.com/author/chris-drew-phd/ Social-Emotional Learning (Definition, Examples, Pros & Cons)
• Chris Drew (PhD) https://helpfulprofessor.com/author/chris-drew-phd/ What is Educational Psychology?

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Developing a Thesis Statement: The Heart of Successful Paper Writing

Introduction.

A thesis declaration is the cornerstone of any scholastic paper, succinctly summing up the bottom line or claim of the essay in a clear, concise manner. It is not merely a statement of truth, but a claim that needs evidence and elaboration as part of the paper. This foundational aspect not just informs the reader of what to anticipate but also guides the author's own research and writing process. Comprehending how to craft a compelling thesis statement is important for any student aiming to write clear, convincing scholastic documents, desiring to become the very best of the best paper writer in their scholastic field.

Understanding the Purpose of a Thesis Statement

The primary function of a thesis statement is to offer a clear, specific assertion that demonstrates your position concerning the topic at hand. It functions as the assisting force of your paper, directing logical reasoning and argumentation. A well-formulated thesis statement sets the tone and instructions of an essay, allowing you to build a coherent and organized argument. It acts as the roadmap for your essay, assisting to guarantee that each section contributes toward the argument or claim being made.

Elements of a Reliable Thesis Declaration

Clearness is vital in a thesis statement. It ought to be devoid of unclear terms like "excellent," "successful," "interesting," etc. Instead, it needs to be precise and articulate the specific focus of your essay. This clarity helps prevent the reader from becoming confused about your position.

Conciseness

While a thesis declaration needs to be broad enough to cover the whole argument of your paper, it ought to be concise sufficient to be understood in a single, clear sentence. Balancing information and brevity makes sure that your thesis statement is both helpful and manageable.

A thesis statement should reflect a clear position on the subject. Instead of merely specifying a basic truth, it ought to argue a point that demands proof and defense. This assertive nature welcomes analysis and argument, which is main to scholastic writing.

Crafting Your Thesis Statement

Brainstorming key concepts.

Begin by conceptualizing to create a list of ideas or questions associated with your topic. This preliminary stage is important for determining the instructions of your research study and the angle of your argument.

Refining Ideas

Filter through the ideas produced throughout brainstorming to separate those that are most considerable and pertinent to your research study objectives. This refined focus will help in preparing a more directed and potent thesis declaration.

Preparing the Thesis

Start drafting your thesis by stating your primary argument in a simple sentence. Then refine this declaration by including uniqueness and complexity to mirror the depth of your analysis.

Examples of Strong Thesis Statements

Examining examples from different fields can offer a blueprint for what makes a reliable thesis statement:

• " Environment change develops unpredictable weather patterns that significantly impact the natural and human-made environments."
• " Technological developments in the 21st century have more separating than connecting effects on society."

These examples demonstrate clearness and take a conclusive position on a topic, providing a clear direction for supporting arguments.

Common Mistakes to Prevent in Thesis Declaration Development

Avoid uncertainty, overly broad statements, or extremely simplistic assertions that do not challenge the status quo. A thesis statement need to not be a summary of an obvious point but rather an assertion that supplies the reader with insights into your analysis and analysis.

Revising Your Thesis Statement

As your composing advances, revisit your thesis statement. Research may lead you to tweak it to better show the instructions and nuances of your argument. This iterative process ensures that your thesis remains relevant and robust throughout your writing.

Establishing a strong thesis statement is vital for successful paper writing. It not only shapes your research study and writing direction but likewise plays an important function in engaging your reader. By investing time in crafting a detailed and assertive thesis declaration, you set the stage for a clear, well-argued paper that demonstrates your understanding of the subject matter.

Note: This article is for information purposes only and does not contain any recommendation.

This article may contain affiliate links that Microsoft and/or the publisher may receive a commission from if you buy a product or service through those links.

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Fostering a Healthy “Tone at the Top” at Audit Firms

Paul Munter Chief Accountant

May 15, 2024

Introduction [1]

Audit firms are private businesses with the same legitimate interest in making a profit that all private businesses have. But audit firms have also been entrusted to be essential gatekeepers in maintaining the integrity of our capital markets. The leaders of audit firms, and the tone that they set, play a central role in ensuring that professionals within audit firms do not sacrifice integrity and professionalism for profit and growth.

Picture the following scenario: An issuer’s audit committee solicits competitive bids from audit firms for the company’s independent audit work. In an effort to secure the lucrative engagement, a senior partner at an audit firm secretly promises the issuer’s CFO that if his firm is chosen as the company’s auditor, his firm would provide tax and other permissible non-audit services to the company at reduced rates. The audit firm wins the audit engagement.

Following an investigation by the SEC’s Division of Enforcement, the Commission institutes an administrative proceeding and finds that because of the mutual conflict of interest created by the audit firm’s provision of non-audit services at reduced rates in exchange for being chosen as the company’s auditor, the audit firm and audit partner were not independent within the meaning of Rule 2-01(b) of Regulation S-X. The Commission orders a censure, monetary penalties, and a suspension from appearing or practicing before the SEC for the audit partner.

In the aftermath of such an enforcement action, how might the audit firm respond?

The firm may opt to sweep the incident under the rug. It may treat the independence violation as an isolated incident—an efficient breach or just the “cost of doing business”—and wait things out by allowing the partner to focus on non-audit business development until being reinstated.

Alternatively, the firm may opt to address the incident head-on. Firm leadership may openly discuss among its personnel what went wrong; use the underlying violations as an opportunity to teach and instill in all staff the critical importance of professional integrity, ethics, and serving the public trust; and possibly internally sanction, terminate, or suspend the audit partner.

Without speaking to any specific matter, we have, unfortunately, observed situations in which audit firms chose the first option: accountants, including high-profile audit partners, remain in positions of firm leadership following an enforcement action that results in discipline against the accountant with seemingly no professional repercussions while waiting for a prescribed reinstatement period to pass.

But what sort of tone does that response set at the firm? What message does it send to the accounting profession and firm staff, particularly less-experienced staff and staff in service lines other than audit? Does it teach them that skirting the rules is acceptable, as long as you don’t get caught? And if you do get caught, is it simply the cost of doing business and the firm will take care of you until your “time out” from appearing and practicing before the Commission as an accountant is over?

Given the accounting profession’s role of enhancing the public trust in corporate financial statements for the success of our capital markets, accounting is called to be a profession that holds its members to high standards of ethics and integrity. [2] As the Supreme Court emphasized more than forty years ago, our profession’s “public watchdog function demands that the accountant maintain total independence from the client at all times and requires complete fidelity to the public trust.” [3]

To be an effective public watchdog, audit-firm leadership must set the right tone at the top by always placing the public-interest obligations of our profession ahead of business interests and profits. Doing so is essential for educating and instilling in our young accountants the critical importance of acting ethically, with integrity and fidelity to the public trust in all our professional activities. These are core tenets of the accounting profession. [4]

Why Does Tone at the Top Matter for Public Accounting Firms?

I have talked before about the importance of tone at the top at issuers. [5] But a healthy tone at the top is of paramount importance at public accounting firms as well. Indeed, academic research has “long stressed the crucial role that tone at the top, set by leadership, plays in influencing firm culture and how it is ultimately reflected in the actions and behaviors of [auditors].” [6] The tone at the top of an audit firm determines whether the culture is focused on delivering high-quality audits or is a profit-center chasing the short-term bottom line, and whether “top management extols the important role audits play in the capital markets” or acts as if audits are little more than compliance “commodities.” [7]

For example, setting a proper tone at the top is critical in supporting auditors’ ability to exercise professional skepticism—having an attitude that includes a questioning mind and a critical assessment of audit evidence at all times. [8] We understand that skepticism can prolong an audit by requiring auditors to obtain additional audit evidence and perform additional, but necessary, procedures to have sufficient appropriate audit evidence in support of the audit opinion. Such time pressures “can create an environment in which audit quality might be compromised if engagement team members, at any level, perceive that their individual performance is measured primarily by meeting time deadlines and budget estimates.” [9] So in order for a less-experienced accountant on an engagement team to be empowered to exercise such skepticism, they need the unwavering support of engagement team and firm leadership, who should shield members of the engagement team from client pressure and resist the desire to wrap up an engagement quickly so that they can move on to the next book of business.

Tone at the top is also critical for having an effective quality control system. Leaders who understand and are dedicated to their role in protecting the interests of investors through adherence to professional ethics, values, and attitudes—and instilling those priorities in their employees—are the foundation of a strong quality control system. [10]

So when firm leadership fails to set a strong tone at the top­—for example, by sweeping mistakes and bad behavior under the rug, treating violations of law as isolated incidents or the “cost of doing business,” not holding wrongdoers throughout the firm and across service lines accountable, or changing their firm structures in ways that could pose future independence challenges for the firm with respect to its audit engagements—they risk eroding the firm’s culture, professional skepticism, quality control systems, and public responsibility as gatekeepers of our capital markets.

Indeed, we have seen how an unhealthy firm culture at audit firms can manifest itself in ways that directly undermine the public trust. For instance, we have seen accounting firm scandals involving cheating on professional ethics exams by firm partners and professional staff, [11] firms using confidential information to sell tax avoidance services, and accounting firm leadership viewing accounting errors and the subsequent restatements as business opportunities—all of which are contrary to the trusted role that public accountants occupy as gatekeepers. As these examples demonstrate, violations of auditing standards may not just be the result of a few rotten apples or individual failings on one audit engagement; rather, they could reflect a systemic and deficient firm culture and failure of ethical leadership. [12]

Audit firms have also sought investments from third parties, such as private equity firms, that have not been subject to the same independence and ethical responsibilities as auditors. [13] Depending on how those investments are structured, they could lead the firm’s professionals to question the firm’s commitment to both independence and high-quality audits. Firm leaders need to be sensitive to the message such arrangements could send and stand ready to correct any such misimpressions.

Instilling a Healthy “Tone at the Top”

An accounting firm’s leadership team is ultimately responsible for the culture that they create and the tone that they set. Promulgating appropriate policies is important, but establishing a strong tone at the top requires more than just words, codes of conduct, and compliance checklists. Senior partners in firm leadership across all service lines must lead by example, through their actions .

After all, almost all audit firms have a written “code of ethics” or “code of conduct.” And almost all audit firm leaders extoll the importance of ethics and integrity. However, all those words and policies can easily be diluted or undermined by leadership’s “tone,” which is exhibited by actions. [14] For instance, does firm leadership support their staff when tough calls need to be made in compliance with ethical and professional obligations? When mistakes are made or bad behavior is uncovered, does leadership candidly admit those mistakes, take corrective action, and share lessons learned with staff? When a top-earning partner that wins engagements has been suspended in an enforcement action for unethical behavior, does firm leadership hold that partner and themselves accountable in a transparent manner to mentor and cultivate ethics and integrity in the next generation of partners? Do the firm’s expectations about ethics and integrity apply to all professionals in the firm, and not just to those who provide audit and attest services?

Less-experienced staff watch what their managers do. If they see their managers bend the rules or make exceptions for profitable partners who engage in inappropriate conduct, less-experienced staff may assume that this behavior is the path to rise through the ranks. This is why firm leadership must make ethics and character a fundamental part of the firm’s hiring, retention, and promotion criteria for all professionals, regardless of service line within the firm—even at the expense of a more profitable bottom line in the short-term. Professionals trained to conduct themselves, and to expect others on their team to conduct themselves, with integrity in an ethical and professional manner reinforce one another with the support of firm leadership. By contrast, leadership that encourages corner cutting to save time on audit engagements, promotes individuals that do not exhibit key indicia of professional ethical conduct, and fails to support and defend professionals that make difficult decisions in favor of high audit quality will, in the end, fail in their role as public watchdogs.

Therefore, professional integrity and ethics should be an integral part of the promotion and compensation process. Leadership should reward individuals or engagement teams that took difficult stands and sacrificed short-term profitability in order to preserve independence and other professional responsibilities of the firm. [15] Technical excellence and integrity should be rewarded at least as much as billing, profitability, and business development.

Candor and transparency are also critical for establishing a healthy tone at the top. Employees should be able to share their views confidentially on the company’s culture and climate. Survey results should be shared throughout the organization in a way that maintains the anonymity of respondents. Staff also should be empowered—or perhaps even required —to report misconduct when they’re aware of it. And of course, retaliating against or threatening a whistleblower should never be tolerated.

Finally, how firm leadership plans to structure their future business reflects the tone at the top. For example, selling a portion of the business to an external party while retaining an equity interest or other involvement in that business, or creating alternative practice structures from the infusion of capital designed to grow the non-attest practice, can send a powerful message about the firm’s priorities. As we have previously cautioned, such alternative practice structures may pose serious challenges for the audit firm’s future ability to comply with independence rules. [16] As such, they risk sending a message to staff that complying with professional standards, providing high-quality audits, and fulfilling its public watchdog role are not the firm’s highest priority. Audit firms should guard against any such inadvertent messaging and double down on their communications to staff about the firm’s steadfast commitment to independence and high-quality audits.

Accountants serve a trusted public role in promoting the integrity of our markets and the protection of investors. The value of an audit and auditors depends on their credibility and trustworthiness. Audit professionals in particular have a difficult job—they sometimes must make difficult determinations that pit the public interest against self- or firm-interest. But that is precisely how public accountants fulfill their gatekeeping function to help protect investors: by ensuring that issues are promptly identified and addressed. To maintain that function, and in training the next generations of public accountants, it is critical that leaders of public accounting firms lead by example and foster a healthy tone at the top by prioritizing integrity and professionalism over profit and growth. [17]

[1] This statement is provided in the author’s official capacity as the Commission’s Chief Accountant but does not necessarily reflect the views of the Commission, Commissioners, or other members of the staff. This statement is not a rule, regulation, or statement of the Commission. The Commission has neither approved nor disapproved its content. This statement, like all staff statements, has no legal force or effect: it does not alter or amend applicable law, and it creates no new or additional obligations for any person. “Our” and “we” are used throughout this statement to refer to the staff of the Office of the Chief Accountant (“OCA”).

[2] See Paul Munter, The Critical Importance of the General Standard of Auditor Independence and an Ethical Culture for the Accounting Profession (June 8, 2022); Revision of the Commission’s Auditor Independence Requirements , Rel. No. 33-7919 (Nov. 21, 2000) [65 FR 76008 (Dec. 5, 2000)].

[3] U.S. v. Arthur Young & Co ., 465 U.S. 805, 817–18 (1984) (internal quotation marks omitted).

[4] See American Institute of Certified Public Accountants Code of Professional Conduct , Sec. 0.300, available at https://pub.aicpa.org/codeofconduct/Ethics.aspx# .

[5] Paul Munter, The Auditor’s Responsibility for Fraud Detection (Oct. 11, 2022) (discussing how tone at the top of a company appears to be a key factor in either exacerbating or mitigating pressures, opportunities, or rationalizations for fraud).

[6] Jonathan S. Pyzoha, Mark H. Taylor, & Yi-Jing Wu, Can Auditors Pursue Firm-Level Goals Nonconsciously on Audits of Complex Estimates? An Examination of the Joint Effects of Tone at the Top and Management’s Specialist , The Accounting Review (Nov. 2020) at 368; see also Wayne Tervo, L. Murphy Smith, & Marshall Pitman, Dysfunctional Auditor Behavior: The effects of tone at the top on supervisors’ relationships , Research on Professional Responsibility and Ethics in Accounting 47-77 (Sept. 2013) (explaining that a firm’s tone at the top has a significant effect on auditors’ behaviors).

[7] The Panel on Audit Effectiveness Report and Recommendations (Aug. 31, 2000) at 4.2, available at https://egrove.olemiss.edu/cgi/viewcontent.cgi?article=1351&context=aicpa_assoc ; see also Lindsay M. Andiola, Denise Hanes Downey, & Kimberly D. Westermann, Examining Climate and Culture in Audit Firms: Insights, Practice Implications, and Future Research Directions , Auditing: A J. of Prac. & Theory (Nov. 2020) at 1, 10 (discussing research indicating that a strong ethical culture is a critical component to achieving high-quality audit work, and engagement leaderships’ tone, messaging, and behaviors are influential on lower-level auditors’ judgments and decisions).

[8] Paul Munter, The Auditor’s Responsibility for Fraud Detection (Oct. 11, 2022) (explaining that a strong tone at the top of the audit firm is fundamental to establishing the professionally skeptical mindset that auditors need to fulfill their professional responsibilities).

[9] The Panel on Audit Effectiveness Report and Recommendations (Aug. 31, 2000) at 4.24, available at https://egrove.olemiss.edu/cgi/viewcontent.cgi?article=1351&context=aicpa_assoc .

[10] See Public Company Accounting Oversight Board (“PCAOB”) Quality Control Standard 20, System of Quality Control for a CPA Firm’s Accounting and Auditing Practice , available at https://pcaobus.org/oversight/standards/qc-standards/details/QC20 , and, subject to approval by the SEC, QC 1000, A Firm’s System of Quality Control , approved by the PCAOB on May 13, 2024, with an effective date of December 15, 2025; International Auditing and Assurance Standards Board International Standard on Quality Management 1, Quality Management for Firms that Perform Audits or Reviews of Financial Statements, or Other Assurance or Related Services Engagements , available at https://www.iaasb.org/publications/international-standard-quality-management-isqm-1-quality-management-firms-perform-audits-or-reviews .

[11] See, e.g., In re KPMG LLP , SEC Release No. 34-86118 (June 7, 2019); see also Paul Munter, The Critical Importance of the General Standard of Auditor Independence and an Ethical Culture for the Accounting Profession (June 8, 2022).

[12] As the role of global firm networks continues to evolve—including changes in the extent of resources supplied by networks and the development of policies, procedures, and methodologies at the network level rather than the member firm level—the establishment of a strong culture of ethical leadership at the network level becomes increasingly important.

[13] See Paul Munter, Auditor Independence and Ethical Responsibilities: Critical Points to Consider When Contemplating an Audit Firm Restructuring (Aug. 29, 2022).

[14] See Alfredo Contreras, Aiyesha Dey, & Claire Hill, “Tone at the Top” and the Communication of Corporate Values: Lost in Translation? , Seattle University Law Review, 498 (2020).

[15] See The Panel on Audit Effectiveness Report and Recommendations (Aug. 31, 2000) at 4.5, available at https://egrove.olemiss.edu/cgi/viewcontent.cgi?article=1351&context=aicpa_assoc .

[16] See Paul Munter, Auditor Independence and Ethical Responsibilities: Critical Points to Consider When Contemplating an Audit Firm Restructuring (Aug. 29, 2022).

[17] See Paul Munter, The Critical Importance of the General Standard of Auditor Independence and an Ethical Culture for the Accounting Profession (June 8, 2022).