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Artikel Maandblad voor Ondernemingsrecht: Komt een accountant in de algemene vergadering

In deze column geven de auteurs een kritische beschouwing van de NBA-handreiking 1118 ‘Het optreden van de externe accountant in de algemene vergadering van aandeelhouders’ van 27 februari 2023. Met deze handreiking lijkt de NBA vooruit te lopen op het maatschappelijke debat en regelgeving over de rol van de accountant.

Authors

WP Tjibbe Bosman RA MSc

Tjibbe Bosman is part-time PhD researcher in auditing at the Amsterdam Business School of the University of Amsterdam. Furthermore, Tjibbe is the research program manager at the Foundation for Auditing Research. He holds a MSc and BSc degree in Accountancy of Nyenrode Business University. Before moving to academia, Tjibbe worked 10 years in international audit, accounting and capital market practice at a big-4 audit firm where he completed a secondment to Munich. Tjibbe is certified public accountant in the Netherlands and Germany. Tjibbe’s PhD research is about the institutional conditions that enable and drive audit quality. Tjibbe is interested in the (potential) role of self-selection between clients and auditors, the influence of audit firm culture on audit quality and the role of empowerment and delegated responsibilities in performing high quality audits.

mr. drs. C.M. Harmsen
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