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Literature review on the relationship between audit quality and non-audit services (English) Prof. dr. Jan Bouwens Details
 

Authors

Prof. dr. Jan Bouwens

Academic board member and managing director FAR

Literature review on the relationship between audit quality and non-audit services (Dutch) Prof. dr. Jan Bouwens Details
 

Authors

Prof. dr. Jan Bouwens

Academic board member and managing director FAR

Masterclass report: Direct auditor impact on audit findings - FAR Masterclass on ‘Identification and negotiation of audit findings’ Prof. dr. Ann Vanstraelen Details
 

Report on FAR Masterclass 15 November 2017: “What do we already know about...? Identification and negotiation of audit findings”

Authors

Prof. dr. Ann Vanstraelen

Ann Vanstraelen is Full Professor of Accounting and Assurance Services at Maastricht University and serves as Head of the department of Accounting and Information Management. She coordinates the multidisciplinary research theme "Culture, Ethics and Leadership". She earned her PhD at the University of Antwerp. Her research interests relate to the broad field of auditing and assurance services, governance, corporate reporting and disclosure, with a specific focus on the quality of accounting and auditing practices. She has been involved in several research projects including commissioned research by ACCA, IFAC and the European Commission. Ann Vanstraelen has published in journals including The Accounting Review, Contemporary Accounting Research, Review of Accounting Studies, Auditing: A Journal of Practice and Theory, European Accounting Review, Journal of Accounting, Auditing and Finance, and Accounting and Business Research. She serves as an editor of Auditing: A Journal of Practice and Theory and is member of several editorial boards. Ann Vanstraelen is actively involved in the European Accounting Association in various functions, including national representative of the Netherlands, member of the Standing Scientific Committee, and chair of the organizing committee of the 2016 EAA Conference in Maastricht.

 


Masterclass report (Dutch version): Direct auditor impact on audit findings - FAR Masterclass on ‘Identification and negotiation of audit findings’ Prof. dr. Ann Vanstraelen Details
 

FAR Masterclass verslag 15 november 2017: Rechtstreekse invloed van de auditor op de kwaliteit van de jaarrekening - FAR Masterclass over “Identificatie van en onderhandeling over controlebevindingen”

Authors

Prof. dr. Ann Vanstraelen

Ann Vanstraelen is Full Professor of Accounting and Assurance Services at Maastricht University and serves as Head of the department of Accounting and Information Management. She coordinates the multidisciplinary research theme "Culture, Ethics and Leadership". She earned her PhD at the University of Antwerp. Her research interests relate to the broad field of auditing and assurance services, governance, corporate reporting and disclosure, with a specific focus on the quality of accounting and auditing practices. She has been involved in several research projects including commissioned research by ACCA, IFAC and the European Commission. Ann Vanstraelen has published in journals including The Accounting Review, Contemporary Accounting Research, Review of Accounting Studies, Auditing: A Journal of Practice and Theory, European Accounting Review, Journal of Accounting, Auditing and Finance, and Accounting and Business Research. She serves as an editor of Auditing: A Journal of Practice and Theory and is member of several editorial boards. Ann Vanstraelen is actively involved in the European Accounting Association in various functions, including national representative of the Netherlands, member of the Standing Scientific Committee, and chair of the organizing committee of the 2016 EAA Conference in Maastricht.

 


Accountant Article Jere Francis Prof. Jere R. Francis PhD Details
 

As a knowledgeable non-European, the American professor Jere Francis can provide a relatively objective view on the current developments in the field of auditing in The Netherlands: ‘I think, that if there is a structural deficit, it is not in the organizational aspect of the audit firms, rather than in the limits of the investigative tools of the auditors’.

Authors

Prof. Jere R. Francis PhD

Professor Jere Francis is ranked among the top ten academics to publish in leading scientific journals in the field of accountancy research. He won two awards from the American Accounting Association (AAA) for his substantial contribution to auditing research. He was also named Outstanding Audit Educator in 2013 by the AAA. Professor Francis served on the editorial boards of several leading scientific journals, including Abacus, Accounting Organizations & Society, Accounting & Finance, Auditing: A Journal of Practice & Theory, Contemporary Accounting Research, Journal of Accounting & Economics, Review of Accounting Studies, and The Accounting Review. In addition to being of scientific import, his research has been of practical significance to accountants and regulatory authorities and he has presented his research to leading international accountancy firms, the American Institute of Certified Public Accountants, the World Bank and the Public Company Accounting Oversight Board in the United States. As FAR Research Chair, Professor Francis conducts scientific research on the quality of audits. He will also boost auditing education in the Netherlands with the help of several PhD students as part of this chair position.

FD: Toezichthouder die altijd slaat kweekt bange accountants - Robert Knechel Prof. Robert Knechel PhD Details
 

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 een Amerikaanse toezichthouder op accountants. In de jaren daarna gevolgd door vergelijkbare toezichthouders in Europa en elders in de wereld. Was de relatie in de beginjaren soms stormachtig met scherpe kritiek over en weer, de afgelopen jaren lijken de verhoudingen tot rust gekomen. De vaak stevige kritiek van de toezichthouder op het werk van de accountants wordt meestal zonder protest aanvaard.

Authors

Prof. Robert Knechel PhD

Knechel is a professor at the University of Florida Fisher School of Accounting since 1981. He is also a Visiting Research Professor of Auditing at the University of Auckland Business School, Research Professor in Auditing at KU Leuven and Visiting Professor Accounting & Information Management at the University of Maastricht. Knechel is a member of the Standing Advisory Group of the Public Company Accounting Oversight Board and a board member of The Foundation for Auditing Research. Knechel received his B.S. in Accounting from the University of Delaware and his Ph.D. from the University of North Carolina at Chapel Hill. In june 2018, Knechel received an honorary doctorate from BI Norwegian School of Business. 

FD Artikel: Black box van de accountants gaat eindelijk open Prof. dr. Jan Bouwens Prof. dr. Olof Bik Details
 

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 accountancy. Inmiddels is het zover. In het najaar van 2015 is de Foundation for Audit Research, kortweg FAR, geboren, en nu, anderhalf jaar later, staan de eerste onderzoeksteams op het punt om aan de slag te gaan.

Authors

Prof. dr. Jan Bouwens

Academic board member and managing director FAR

Prof. dr. Olof Bik

Olof Bik is professor Behavioral Research in Auditing at Nyenrode Business University. He is also a member of the daily board of the Foundation for Auditing Research (FAR). Bik worked in accounting practice for 18 years, since 2002 always in combination with a university appointment. He obtained his PhD at the University of Groningen with a dissertation on the effects of culture on accountant behavior.

FD Artikel: Toets het effect van een wet en schaf die af als hij niet werkt Prof. dr. Jan Bouwens Details
 

Onlangs betoogde Marcel Pheijffer dat regelgeving als hulpmiddel dient bij de oplossing van problemen, maar dat regels tegelijk een probleem veroorzaken omdat daaromheen een kostbare compliance-industrie ontstaat (FD, 26 april).

Authors

Prof. dr. Jan Bouwens

Academic board member and managing director FAR

FD Artikel: Laat de EU geen eigen koers varen bij verslaggevingsregels Prof. dr. Jan Bouwens Details
 

Vorige week spraken ondernemingen en aandeelhouders in deze krant hun zorg uit over de plannen van de Europese Unie om zich actief te gaan bemoeien met de financiële verslaggeving. De EU wil besluiten van de International Accounting Standard Board (IASB) desgewenst kunnen aanpassen. Met als gevolg dat ondernemingen in de EU hun resultaten en balansposities op een andere manier zouden moeten verantwoorden dan de verslaggevingsregels van de IASB voorschrijven.

Authors

Prof. dr. Jan Bouwens

Academic board member and managing director FAR

Artikel FD: Accountants willen best hun cultuur aanpassen Prof. dr. Olof Bik Details
 

Beteren accountants nu wel of niet hun leven? De buitenwereld moet er naar raden, want bestuurders van accountantskantoren beperken zich doorgaans tot het cliché: cultuurverandering kost tijd. Zolang die onduidelijkheid aanhoudt hoeft er maar één affaire op te duiken en de discussie over de ethiek van accountants barst weer los.

Authors

Prof. dr. Olof Bik

Olof Bik is professor Behavioral Research in Auditing at Nyenrode Business University. He is also a member of the daily board of the Foundation for Auditing Research (FAR). Bik worked in accounting practice for 18 years, since 2002 always in combination with a university appointment. He obtained his PhD at the University of Groningen with a dissertation on the effects of culture on accountant behavior.

Artikel Accountant: Laat Hoekstra bewezen maatregelen nemen voor accountants Prof. dr. Jan Bouwens Details
 

Deze dinsdag om 17.30 uur vergadert minister van Financiën Wopke Hoekstra met de Tweede Kamer over ingrepen door de politiek in de accountancysector. 

Authors

Prof. dr. Jan Bouwens

Academic board member and managing director FAR

Artikel Accountant: de positieve spillover van advies op controle Prof. dr. Jan Bouwens Details
 

In een vorige bijdrage liet ik zien dat onderzoek weinig aanleiding geeft om aan te nemen dat de kwaliteit van de controle afneemt zo gauw advies en controle onder één dak plaatsvinden. Nu zou de conclusie van dat stuk kunnen zijn: Als het dan toch geen verschil maakt, kunnen we voor de zekerheid evengoed naar een audit-only firm streven. Iedereen is dan tevreden

Authors

Prof. dr. Jan Bouwens

Academic board member and managing director FAR