Dr. Katlijn Haesebrouck

Dr. Katlijn Haesebrouck

Associate Professor

Katlijn Haesebrouck is Associate Professor of Accounting at Maastricht University. She earned her PhD from KU Leuven and specializes in managerial accounting and control, with a focus on behavioral approaches and experimental research. Her work examines how management control systems influence organizational behavior, particularly knowledge sharing, incentive design, and misreporting. Katlijn has published in leading journals such as The Accounting Review, Accounting, Organizations and Society, and Contemporary Accounting Research. She is actively involved in projects on culture controls in audit firms funded by the Foundation for Auditing Research. In addition to research, she teaches managerial accounting and information management courses and supervises BSc, MSc, and PhD students.

Articles & Publications

The Effect of Audit Culture on Audit Quality

In 2014, the professional body for accountants in the Netherlands (NBA) indicated that audit quality

The Effect of Audit Culture on Audit Quality

In this research note, we discuss why designing a management control system that directs effort

Cultivating Auditors Who Are More Committed to and Better at Ensuring Audit Quality

Using a multi-method approach, we first introduce the construct of well-calibrated professional skepticism and identify