FARview #20 with Tjibbe Bosman (podcast in Dutch)

5 April 2022

In this FARview podcast, UvA PhD student Tjibbe Bosman talks about the FAR research 'Bankruptcy and Auditor's Reporting in the Netherlands'. Bosman, together with Merel van der Kuip and Wim Janssen, researched a number of Dutch auditable companies that went bankrupt in the years 2012-2020.

They analyzed whether these bankrupt companies filed annual reports in the years prior to the bankruptcy, whether these annual reports were accompanied by an audit report and, last but not least, what the content of the audit reports was.

Bosman has since presented the study to the NBA and the European Commission. The results show, among other things, that in the years preceding a bankruptcy, annual reports are filed and audit reports are issued less and less frequently. In the vast majority of cases, these audit reports do not contain any material uncertainty about the continuity of the business.