Assurance on Sustainability
Download file The introduction of the Corporate Sustainability Reporting Directive (CSRD) and the European Sustainability Reporting Standards (ESRS) has met with resistance. The EU is still debating the full implementation […]
Zekerheid over duurzaamheid
De introductie van de Corporate Sustainability Reporting Directive (CSRD) en de European Sustainability Reporting Standards (ESRS) stuit op bezwaren. De EU debatteert nog over de volledige implementatie van CSRD en […]
Challenges in Global Group Audits: Evidence from Component Audit Leaders
Download file Link to Accounting Horizons Author Dr. Andrew Trotman Assistant Professor at Northeastern University Prof. dr. Anna Gold Anna Gold is Professor of Auditing at Vrije Universiteit Amsterdam and […]
FD: Toezichthouder die altijd slaat kweekt bange accountants – Robert Knechel
Het was even wennen voor de accountantsgemeenschap. Na honderd jaar zelfregulering leidde een aantal boekhoudaffaires aan het begin van deze eeuw (o.a . Enron en Ahold) tot de instelling van […]
What do we know about audit quality?
Based on the first International FAR Conference on 9 and 10 May 2016, a special FAR issue of Maandblad voor Accountancy en Bedrijfseconomie [MAB] Download file
Auditors: their mindset and their decisions
In the behavioral economics literature it is demonstrated that people that base their decisions on analysis rather than on their intuition are more likely to act: patiently, without losing perspective […]
The governance of a quality oriented culture – In search of congruence
Download file Author Prof. dr. Olof Bik RA Olof Bik is professor of Auditing & Assurance at the University of Groningen. In his research he takes a special interest in […]
Zwijgen is zilver, spreken is goud? De invloed van leiderschap op audit kwaliteit
Download file Author Prof. dr. Olof Bik RA Olof Bik is professor of Auditing & Assurance at the University of Groningen. In his research he takes a special interest in […]
FD Artikel: Black box van de accountants gaat eindelijk open
Het is hun ‘lovebaby’. Vijftien jaar lang hebben de Amsterdamse hoogleraar Jan Bouwens en Nyenrode-onderzoeker Olof Bik gelobbyd voor een organisatie die wetenschappelijk onderzoek doet naar de prangende vragen rond […]
2nd FAR International Conference Proceedings
On 7 and 8 June the 2nd International FAR Conference took place which offered science and practice a platform to interact with each other on the topic ‘Controversies in Future […]