ACCO: Accounting and Auditing

The subgroup Accounting and Auditing (ACCO), mainly conducts research on issues of (i) financial reporting and (ii) audit quality. Using state-of-the-art methods, a wide range of topics are addressed. Research findings are regularly published in scientific journals and other outlets as well as presented at (international) conferences or made available in working paper series.

The subgroup has already undertaken several research projects concentrating on financial reporting in an international context. More specifically, past and current projects with regard to financial reporting relate to:

  • The comparability of the consolidated financial statements of European listed companies (after the introduction of the IAS/IFRS). A component of this research specifically focuses on the users of financial statements and their information needs;
  • The impact of environmental factors on the adoption of IFRSs in the Arab world;
  • The demand for micro-entity financial reporting;
  • Determinants and consequences of voluntary financial disclosure by SMEs and micro-entities.  

Regulators have been highly concerned about audit quality and throughout the world initiatives have been taken to regulate the audit profession and to improve public confidence in companies' financial reporting. Past and current research projects with regard to audit quality within the subgroup entail:

  • Referral as a determining factor for changing auditors in the Belgian auditing market: an empirical study;
  • The Gendered Production of Audit Quality;
  • Opinion-shopping: Illusion or reality?;
  • An Analysis of the Relative Performance of Auditors' going concern Opinions and Statistical Failure Prediction Models for Listed Companies in Jordan.
  • The effect of audit fee on audit quality;
  • The effect of non-audit services on audit quality;
  • Professionalism verus commercialism: the impact of compensation schemes and organization structures; 
  • Narrowing the expectation gap.

 

Members

Associate professors

BRANSON Joel

Phone: +32 2 629 24 28
Email: Joel.Branson@vub.ac.be
Office: C.2.37

Publications

 

 

BREESCH Diane - CV

Phone: +32 2 629 24 28
Email: Diane.Breesch@vub.ac.be
Office: C.2.37

Publications
 

 

 

WEETS Veronique - CV

Phone: +32 2 629 24 28
Email: Veronique.Weets@vub.ac.be
Office: C.2.37

Publications

 

MAUS Michel - CV

Phone: +32 2 629 25 50
Email: Michel.Maus@vub.ac.be
Office: 4C336

Publications 

Researchers / Assistants

CEUSTERMANS Stefanie - CV

Phone: +32 2 629 14 32
Email: Stefanie.Ceustermans@vub.ac.be
Office: C.2.36

Publications
 

 

 

VANDENHAUTE Marie-Laure

Phone: +32 2 629 14 32
Email: Marie-Laure.Vandenhaute@vub.ac.be
Office: C.2.36

Publications

 

RIMBAUT Jan - CV

Phone: +32 2 629 14 32
Email: Jan.Rimbaut@vub.ac.be
Office: C.2.36

Publications

SANS Filip - CV

Phone: +32 2 629 14 32
Email: Filip.Sans@vub.ac.be
Office: C.2.36

Publications

SCHOCKAERT Dries - CV

Phone: +32 2 629 14 32
Email: Dries.Schockaert@vub.ac.be
Office: C.2.36

Publications

 

STEENACKERS Kelly

Phone: +32 2 629 14 32
Email: Kelly.Steenackers@vub.ac.be
Office: C.2.36

Publications

Groups audience: