FARview #19 with Jonas Vandennieuwenhuysen (podcast in Dutch)

24 December 2021

PhD student Jonas Vandennieuwenhuysen (University of Antwerp) is working on his PhD research on the selection process of new auditors. His supervisors are Kris Hardies (University of Antwerp) and Marie Laure Vandenhaute (Vrije Universiteit Brussel). The research focuses in particular on the auditor selection process after the introduction of mandatory office rotation.

Jonas is still in the early stages of his research, but has already started working on four case studies in which clients select a new auditor. The number of case studies will be expanded. 

It is not possible to draw conclusions at this stage, but a few things are striking. For example, the transition to a new auditor is perceived as complicated, especially if, for example, existing advisory processes are affected by the change. Companies won't do it for fun,' says Jonas. Yet the positive aspects of a change are certainly seen. The people who are not directly involved in the drastic change processes generally mention this positive influence the most (for example, the 'fresh look' that is created by a change). Jonas also sees that the final choice for a new auditor is determined to a lesser extent by the audit committee than might perhaps be expected.

Please click here for more information on this research project.