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Prof. dr. Eddy Cardinaels

Prof. dr. 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.

Articles & Publications

  • Literature Reviews
The impact of auditor interactions on audit quality

The judgment and decision-making literature in auditing largely focuses on individual auditor judgments. However, auditors

  • Practice Note
Copycat behavior by junior auditors – The impact of their senior’s working style and the role of promotion incentives (EN/ NL)

As a key attribute to audit quality, regulators specify that more experienced staff (i.e. managers,

  • Working Papers
The imitation behaviors of junior auditors: Does it enhance or hamper audit quality?

KEY TAKE-AWAYS Imitation of senior auditors might be a valuable strategy for juniors to learn

  • Practice Note
Workload allocation process within audit firms

Context: Audit firms rely heavily on their intellectually skilled auditors, who manage and lead the

  • Literature Reviews
Workload allocation process in audit firms

KEY TAKE-AWAYS While the allocation of human resources in audit firms is an important research

  • Booklet, Conference
6th FAR International Conference booklet

On June 21, 2021, the Foundation for Auditing Research (FAR) organized its annual conference. Forced

  • Working Papers
Empirical Evidence on Gender Effect and Workload Allocation in Audit Firms

In this paper, we investigate gender differences in the workload allocation process. Using a sample

  • Working Papers
Silence is not Golden: How Team Consensus and Inclusive Climate Affects Junior Auditors’ Conformity Behavior and Risk Assessment Sharing

KEY TAKE-AWAYS In hierarchical teams, the importance of encouraging individuals to share information is crucial

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