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Zwijgen is zilver, spreken is goud? De invloed van leiderschap op audit kwaliteit
Prof. dr. Olof Bik RA Prof. dr. Jan Bouwens
Other Publications
19-10-2016
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Authors

Prof. dr. Olof Bik RA

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.

Prof. dr. Jan Bouwens

Academic board member and managing director FAR

Auditors: their mindset and their decisions
Prof. dr. Jan Bouwens
Other Publications
03-10-2016
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Authors

Prof. dr. Jan Bouwens

Academic board member and managing director FAR

The governance of a quality oriented culture – In search of congruence
Prof. dr. Olof Bik RA
Other Publications
03-10-2016
Details
 

Authors

Prof. dr. Olof Bik RA

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.

Literature review on the relationship between audit quality and non-audit services (English)
Prof. dr. Jan Bouwens
01-01-1970
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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
01-01-1970
Details
 

Authors

Prof. dr. Jan Bouwens

Academic board member and managing director FAR

What do we know about audit quality?
MAB FAR
Conference Proceedings
01-09-2016
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Based on the first International FAR Conference on 9 and 10 May 2016, a special FAR issue of Maandblad voor Accountancy en Bedrijfseconomie [MAB]

Authors

MAB
FAR
FD: Toezichthouder die altijd slaat kweekt bange accountants - Robert Knechel
Prof. dr. Robert Knechel
Other Publications
19-05-2016
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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. dr. Robert Knechel

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. 

Professional Paper: Error or Fraud (ENG-version)
Dr. Luc Quadackers
Professional Papers
01-04-2021
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A manager who cheats on financial statements will try to hide his fraud. If the auditor discovers the associated misstatement, what does the manager say to avoid being labeled a fraudster? The most likely scenario is that the manager will present the deviation as a mistake that was made inadvertently. And it is not unlikely that the auditor will subsequently agree with this statement, with all its consequences. So be careful.

But how does a manager get the auditor to do so? The answer is so obvious that it has been underestimated for a long time: the manager prefers to omit rather than to make up a number.

A manager's error statement is more plausible if a transaction was ignored (an omission), compared to the incorrect entry of a transaction (an action). The auditor is, therefore, more likely to see an omission as an unintentional error than as a fraud.

But, statistics would support the idea that mistakes are much more common than actual fraud. Are these statistics wrong?

Recent research by Erin Hamilton and Jason Smith calls into question this very question. They investigate whether omissions of transactions are a fraud method that has successfully stayed under the (auditor's) radar.

Authors

Dr. Luc Quadackers