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What do we already know about…”: The Effects of Expert Status on the Audit of Complex Estimates Prof. dr. Anna Gold Prof. Kathryn Kadous Prof. Justin Leiby PhD Details
 

Authors

Prof. dr. Anna Gold

Anna Gold obtained her Ph.D. from the University of Amsterdam in 2004, worked as an assistant professor at Rotterdam School of Management, Erasmus University for six years and is currently professor at the Vrije Universiteit Amsterdam where she teaches Auditing at the BSc and MSc level, as well as PhD courses in Auditing and Experimental Methods. Anna’s research interests are in the judgment and decision-making area, primarily applied to the field of Auditing. Her research has focused on the impact of regulatory changes, on judgments and decisions of auditors and financial statement users. Her recent work focuses on how auditors and audit firms handle errors and whether varying the error management climate affects auditors’ error reporting willingness and audit firm learning. Anna’s work and her publications have appeared in a number of prestigious journals such as The Accounting Review, Accounting Horizons, Journal of Business Ethics, and International Journal of Auditing.

Prof. Kathryn Kadous

Kathryn Kadous is the Schaefer Chaired Professor of Accounting and the Director and Associate Dean of the Ph.D. Program at Emory University's Goizueta Business School. She earned a PhD from the University of Illinois. Prior to that, she worked as an auditor and controller. Professor Kadous' research considers judgment and decision-making issues in auditing and accounting. Her current research is focused primarily on using psychology theory to improve auditor decision making and on identifying the antecedents of auditor skepticism. Professor Kadous' research has been published in The Accounting Review, Contemporary Accounting Research, Journal of Accounting Research, Organizational Behavior and Human Decision Processes, The Journal of Behavioral Finance, and Auditing: A Journal of Practice and Theory. 

Professor Kadous has served two terms as an editor for The Accounting Review and two terms as an editor for Auditing: A Journal of Practice & Theory. She serves on several editorial boards and has served on various research and publications related committees and tasks forces for the American Accounting Association (AAA) and the Auditing and Accounting, Behavior, and Organizations Sections of the AAA. She is currently Vice-President (Academic) of the Auditing Section of the American Accounting Association.

Prof. Justin Leiby PhD

Associate Professor of Accountancy and Professor Ken Perry Faculty Fellow University of Illinois

Het effect van de status van een ingeschakelde deskundige op de controle van complexe schattingen Prof. dr. Anna Gold Prof. Kathryn Kadous Prof. Justin Leiby PhD Details
 

Authors

Prof. dr. Anna Gold

Anna Gold obtained her Ph.D. from the University of Amsterdam in 2004, worked as an assistant professor at Rotterdam School of Management, Erasmus University for six years and is currently professor at the Vrije Universiteit Amsterdam where she teaches Auditing at the BSc and MSc level, as well as PhD courses in Auditing and Experimental Methods. Anna’s research interests are in the judgment and decision-making area, primarily applied to the field of Auditing. Her research has focused on the impact of regulatory changes, on judgments and decisions of auditors and financial statement users. Her recent work focuses on how auditors and audit firms handle errors and whether varying the error management climate affects auditors’ error reporting willingness and audit firm learning. Anna’s work and her publications have appeared in a number of prestigious journals such as The Accounting Review, Accounting Horizons, Journal of Business Ethics, and International Journal of Auditing.

Prof. Kathryn Kadous

Kathryn Kadous is the Schaefer Chaired Professor of Accounting and the Director and Associate Dean of the Ph.D. Program at Emory University's Goizueta Business School. She earned a PhD from the University of Illinois. Prior to that, she worked as an auditor and controller. Professor Kadous' research considers judgment and decision-making issues in auditing and accounting. Her current research is focused primarily on using psychology theory to improve auditor decision making and on identifying the antecedents of auditor skepticism. Professor Kadous' research has been published in The Accounting Review, Contemporary Accounting Research, Journal of Accounting Research, Organizational Behavior and Human Decision Processes, The Journal of Behavioral Finance, and Auditing: A Journal of Practice and Theory. 

Professor Kadous has served two terms as an editor for The Accounting Review and two terms as an editor for Auditing: A Journal of Practice & Theory. She serves on several editorial boards and has served on various research and publications related committees and tasks forces for the American Accounting Association (AAA) and the Auditing and Accounting, Behavior, and Organizations Sections of the AAA. She is currently Vice-President (Academic) of the Auditing Section of the American Accounting Association.

Prof. Justin Leiby PhD

Associate Professor of Accountancy and Professor Ken Perry Faculty Fellow University of Illinois

The Salterio Papers – Hoe de wetenschap de beroepsontwikkeling van accountants effectief kan informeren Prof. dr. Olof Bik Prof. dr. Jan Bouwens Details
 

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.

Prof. dr. Jan Bouwens

Academic board member and managing director FAR

FAR’s response to the Green Paper Structure Models (9 April 2018) Prof. dr. Olof Bik Prof. dr. Jan Bouwens Details
 

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.

Prof. dr. Jan Bouwens

Academic board member and managing director FAR

Evidence does not support ‘conflict of interest’ worries Prof. dr. Jan Bouwens Details
 

Authors

Prof. dr. Jan Bouwens

Academic board member and managing director FAR

We moeten retoriek bestrijden! Prof. dr. Willem Buijink Details
 

Authors

Prof. dr. Willem Buijink

Academic board member for FAR, Willem Buijink, emeritus, taught financial and management accounting and conducts research in financial accounting, tax accounting and auditing. He was Vice Dean Education of TiSEM until the end of 2009. Prior to that he was Vice Dean Research of TiSEM. He chaired the TiSEM Department of Accountancy from 2001 to 2005. Prior to coming to Tilburg, in 2001, Professor Buijink was Professor of Accounting at Maastricht University where he chaired the Department of Accounting and Finance. He is co-founder of the MARC. Professor Buijink started his academic career at the University of Antwerp. His current research interests include the economics of financial accounting, financial accounting regulation and the historical development of financial accounting. He currently serves as an Associate Editor of the Dutch language business economics academic journal MAB. He chaired the first Standing Scientific Committee of the European Accounting Association from 2005 to 2007. From October 1, 2013, he was for a year the EIASM Academic Director, in Brussels. Since April 2015 he is Professor of Accounting (part-time) at the Dutch Open University in Heerlen.


FAR’s response to the Green Paper (29 September 2017) Prof. dr. Olof Bik Prof. dr. Jan Bouwens Details
 

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.

Prof. dr. Jan Bouwens

Academic board member and managing director FAR

Zwijgen is zilver, spreken is goud? De invloed van leiderschap op audit kwaliteit Prof. dr. Olof Bik Prof. dr. Jan Bouwens Details
 

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.

Prof. dr. Jan Bouwens

Academic board member and managing director FAR

Auditors: their mindset and their decisions Prof. dr. Jan Bouwens Details
 

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 Details
 

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.

FAR Practice note: Internal control Drs. Lei Zou Drs. Nadine Glaudemans Prof. Jean C. Bédard Prof. dr. Mieke Jans Drs. Mathijs van Peteghem Prof. dr. Annelies Renders Prof. dr. Caren Schelleman Details
 

Authors

Drs. Lei Zou

Ph.D. Candidate Acounting & Information Management, School of Business and Economics, Maastricht University

Drs. Nadine Glaudemans

Ph.D. Candidate Accounting & Information Management, School of Business and Economics, Maastricht University

Prof. Jean C. Bédard

Jean C. Bedard is the Timothy B. Harbert Professor of Accounting in the Department of Accountancy at Bentley University. Professor Bedard's research interests include individual auditor decision quality, risk assessment and adjustment in audit engagements, and the effects of computerization on the audit process. She has published in The Accounting Review, Journal of Accounting Research, Management Science, Auditing: A Journal of Practice and Theory, Behavioral Research in Accounting, and in a number of other scholarly and professional journals. Her primary teaching interests are financial accounting and auditing, and she has taught at the undergraduate, masters and doctoral levels. Professor Bedard has served as Vice President-Publications of the American Accounting Association, and has also been President, Secretary and Historian of the AAA's Auditing Section. Other service activities for the American Accounting Association include chairing the Deloitte Wildman Award Committee, and serving on the Nominations and Publications Committees. She has also served as Research Coordinator for the AAA's Accounting, Behavior and Organizations Section. Professor Bedard's work experience outside academia includes public accounting and management of public health services.

Prof. dr. Mieke Jans

Assistent Professor at Hasselt University

Drs. Mathijs van Peteghem

Assistant Professor at Maastricht University & Doctoral researcher KU Leuven

Prof. dr. Annelies Renders

Associate Professor Accounting & Information Management, School of Business and Economics

Prof. dr. Caren Schelleman
Caren Schelleman is an assistant professor at the Department of Accounting and Information Management at Maastricht University School of Business and Economics. She has also been a visiting professor at the University of Auckland, New Zealand. Caren coordinates and teaches courses on internal control and auditing at both undergraduate and graduate levels. She has presented papers at Annual Congresses of the European Accounting Association, Midyear Meetings of the Audit Section of the American Accounting Association, the International Symposium on Audit Research, conferences of the European Auditing Research Network, and at several workshops and seminars in Europe and the US. Her research interests include auditing, assurance services, internal control, and corporate governance, both from an economic and a behavioral point of view.


FAR Practice note: Interne beheersingssystemen Drs. Lei Zou Drs. Mathijs van Peteghem Drs. Nadine Glaudemans Prof. dr. Caren Schelleman Prof. dr. Annelies Renders Prof. Jean C. Bédard Prof. dr. Mieke Jans Details
 

Authors

Drs. Lei Zou

Ph.D. Candidate Acounting & Information Management, School of Business and Economics, Maastricht University

Drs. Mathijs van Peteghem

Assistant Professor at Maastricht University & Doctoral researcher KU Leuven

Drs. Nadine Glaudemans

Ph.D. Candidate Accounting & Information Management, School of Business and Economics, Maastricht University

Prof. dr. Caren Schelleman
Caren Schelleman is an assistant professor at the Department of Accounting and Information Management at Maastricht University School of Business and Economics. She has also been a visiting professor at the University of Auckland, New Zealand. Caren coordinates and teaches courses on internal control and auditing at both undergraduate and graduate levels. She has presented papers at Annual Congresses of the European Accounting Association, Midyear Meetings of the Audit Section of the American Accounting Association, the International Symposium on Audit Research, conferences of the European Auditing Research Network, and at several workshops and seminars in Europe and the US. Her research interests include auditing, assurance services, internal control, and corporate governance, both from an economic and a behavioral point of view.


Prof. dr. Annelies Renders

Associate Professor Accounting & Information Management, School of Business and Economics

Prof. Jean C. Bédard

Jean C. Bedard is the Timothy B. Harbert Professor of Accounting in the Department of Accountancy at Bentley University. Professor Bedard's research interests include individual auditor decision quality, risk assessment and adjustment in audit engagements, and the effects of computerization on the audit process. She has published in The Accounting Review, Journal of Accounting Research, Management Science, Auditing: A Journal of Practice and Theory, Behavioral Research in Accounting, and in a number of other scholarly and professional journals. Her primary teaching interests are financial accounting and auditing, and she has taught at the undergraduate, masters and doctoral levels. Professor Bedard has served as Vice President-Publications of the American Accounting Association, and has also been President, Secretary and Historian of the AAA's Auditing Section. Other service activities for the American Accounting Association include chairing the Deloitte Wildman Award Committee, and serving on the Nominations and Publications Committees. She has also served as Research Coordinator for the AAA's Accounting, Behavior and Organizations Section. Professor Bedard's work experience outside academia includes public accounting and management of public health services.

Prof. dr. Mieke Jans

Assistent Professor at Hasselt University