Authors
›
Dr. Kris Hardies

Dr. Kris Hardies

Professor

Kris Hardies obtained his Ph.D. from the Vrije Universiteit Brussel in 2011, worked at the University of Florida in 2012 and is currently an associate professor at the Universiteit Antwerpen where he teaches accounting and auditing at the BSc and MSc level. His research interests include professional skepticism, personality and individual differences, capital markets and firm behavior, and gender inequality. His recent research focuses on the effects of personality and individual differences among auditors on audit quality. His work has been published in journals such as Auditing: A Journal of Practice & Theory, Accounting Horizon, European Accounting Review, International Journal of Auditing, and Economics Letters.

Articles & Publications

  • Working Papers
Auditors’ Professional Skepticism: Traits, Behavioral Intentions, and Actions

Auditors’ professional skepticism is critical to applying auditing standards and achieving audit quality. Prior research

  • Working Papers
Professional Skepticism Traits and Fraud Brainstorming Quality

Auditing standards emphasize that fraud detection is an important objective of an audit and require

  • Literature Reviews
A Systematic Literature Review on Companies’ Auditor Selection Processes

We provide a systematic review of the academic literature on companies’ auditor selection process, that

  • Working Papers
Using Field-Based Evidence to Understand the Antecedents to Auditors’ Skeptical Actions

KEY TAKE-AWAYS We provide field-based evidence on antecedents to auditors’ skeptical actions, using over 600

Tagged