Eddy Cardinaels

Professor

Eddy Cardinaels is Full Professor of Accounting at Tilburg University and part-time Professor at KU Leuven. His research combines insights from psychology and behavioral economics to study how innovations such as AI, Activity-Based Costing (ABC), Balanced Scorecard (BSC), and earnings release summaries influence managerial decision-making. He also conducts experimental work on drivers of honest reporting and social motives in management control, as well as archival research on corporate governance, examining issues like board member networks, tax avoidance, and executive compensation. Eddy has published in leading journals including The Accounting Review, Journal of Accounting Research, Accounting, Organizations and Society, Review of Accounting Studies, and Contemporary Accounting Research. He has received several prestigious awards, including the American Accounting Association’s Greatest Impact on Practice Award.

Exploring the Relational Drivers of Audit Quality
Audits do not happen in a vacuum. They are co‑produced by auditors and governance actors. In practice, how these actors set expectations, handle unforeseen circumstances, and interact with one another often determines whether high audit quality is attainable. This practice note—based on interviews with experienced auditors—seeks to demystify how relational drivers shape audit quality. We highlight five findings and invite auditors and governance actors to share their views based on these initial insights.
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August 15, 2025

JAPP publication: If team consensus already exists, auditors may conform and hesitate to raise issues

FAR is proud to announce that a recent FAR study has been published in the Journal of Accounting and Public Policy. The study by Eddy Cardinaels, Viola Darmawan, Evelien Reusen and Kristof Stouthuysen shows that junior auditors are more likely to conform to a team consensus formed by senior members and feel less comfortable sharing their own risk assessments, especially in an authenticity-focused climate (encouraging individuals to be true to themselves). However, a climate of belongingness (creating a sense of belonging within the group) reduces this conformity and encourages juniors to speak up, improving information sharing within audit teams. https://doi.org/10.1016/j.jaccpubpol.2025.107334

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