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Research Output 1999 2019

2019

Discussion of "How Does Intrinsic Motivation Improve Auditor Judgment in Complex Audit Tasks?"

Vanstraelen, A., Mar 2019, In : Contemporary Accounting Research. 36, 1, p. 132-138 7 p.

Research output: Contribution to journalArticleAcademicpeer-review

Earnings Management within Multinational Corporations

Beuselinck, C., Cascino, S., Deloof, M. & Vanstraelen, A., Jul 2019, In : Accounting Review. 94, 4, p. 45-76 32 p.

Research output: Contribution to journalArticleAcademicpeer-review

Investor Reaction to Auditors' Going Concern Emphasis of Matter: Evidence from a Natural Experiment

Bedard, J., Brousseau, C. & Vanstraelen, A., May 2019, In : Auditing-a Journal of Practice & Theory. 38, 2, p. 27-55 29 p.

Research output: Contribution to journalArticleAcademicpeer-review

2017

Auditing private companies: what do we know?

Vanstraelen, A. & Schelleman, C., 2017, In : Accounting and Business Research. 47, 5, p. 565-584

Research output: Contribution to journalArticleAcademicpeer-review

Open Access
2016

Cultuuromslag accountantskantoren: een ‘conditio sine qua non’ voor verbetering kwaliteit accountantscontrole

Vanstraelen, A., 2016, Maar dat is interessant...: Liber Amicorum Prof.dr. W.F.J. Buijink. Vaassen, E. & Eken, R. (eds.). Tilburg University, p. 148-156

Research output: Chapter in Book/Report/Conference proceedingChapterAcademic

International Archival Auditing and Assurance Research: Trends, Methodological Issues, and Opportunities

Simnett, R., Carson, E. & Vanstraelen, A., Aug 2016, In : Auditing-a Journal of Practice & Theory. 35, 3, p. 1-32 32 p.

Research output: Contribution to journalArticleAcademicpeer-review

2015

Cross-jurisdictional income shifting and tax enforcement: evidence from public versus private multinationals

Beuselinck, C., Deloof, M. & Vanstraelen, A., 2015, In : Review of Accounting Studies. 20, 2, p. 710-746

Research output: Contribution to journalArticleAcademicpeer-review

9 Citations (Scopus)

Does the identity of engagement partners matter? An analysis of audit partner reporting decisions

Knechel, W. R., Vanstraelen, A. & Zerni, M., 2015, In : Contemporary Accounting Research. 32, 4, p. 1443-1478 37 p.

Research output: Contribution to journalArticleAcademicpeer-review

2013
5 Citations (Scopus)

Comparing abnormal accruals estimates across samples: An international test

Peek, E., Meuwissen, R. H. G., Moers, F. & Vanstraelen, A., 1 Sep 2013, In : European Accounting Review. 22, 3, p. 533-572 40 p.

Research output: Contribution to journalArticleAcademicpeer-review

The accounting world is still resisting sunlight

Vanstraelen, A. & Knechel, W. R., 25 Oct 2013, In : The New York Times.

Research output: Contribution to journalArticlePopular

2012
4 Citations (Scopus)

Audit firm governance: Do transparency reports reveal audit quality?

Deumes, R. W. J., Schelleman, C. C. M., Vanderbauwhede, H. & Vanstraelen, A., Nov 2012, In : Auditing-a Journal of Practice & Theory. 31, 4, p. 193-214 22 p.

Research output: Contribution to journalArticleAcademicpeer-review

244 Downloads (Pure)

Corporate governance and cash policies of multinational corporations

Beuselinck, C., Deloof, M. & Vanstraelen, A., 1 Jan 2012, Maastricht: METEOR, Maastricht University School of Business and Economics, 32 p.

Research output: Working paperProfessional

Open Access
File
5 Citations (Scopus)

"Research opportunities in auditing in the EU", revisited

Maijoor, S. J. & Vanstraelen, A., Feb 2012, In : Auditing-a Journal of Practice & Theory. 31, 1, p. 115-126 12 p.

Research output: Contribution to journalArticleAcademicpeer-review

7 Citations (Scopus)

The audit reporting debate: Seemingly intractable problems and feasible solutions

Vanstraelen, A., Schelleman, C. C. M., Meuwissen, R. H. G. & Hofmann, I., 1 Jan 2012, In : European Accounting Review. 21, 2, p. 193-215

Research output: Contribution to journalArticleAcademicpeer-review

2011
4 Citations (Scopus)

Management reporting on internal control and audit quality: Insights from a comply-or-explain internal control regime

van de Poel, K. & Vanstraelen, A., 1 Jan 2011, In : Auditing-a Journal of Practice & Theory. 30, 3, p. 181-209

Research output: Contribution to journalArticleAcademicpeer-review

Revisoren zijn te weinig kritisch bij nazicht jaarrekening

Vanstraelen, A., 12 Jan 2011, In : De Tijd.

Research output: Contribution to journalArticlePopular

2010
6 Citations (Scopus)

Determinants of corporate financial disclosure in an unregulated environment: evidence from the early 20th century.

Van Overfelt, W., Deloof, M. & Vanstraelen, A., 1 Jan 2010, In : European Accounting Review. 19, 1, p. 7-34 28 p.

Research output: Contribution to journalArticleAcademicpeer-review

The Value of Audit

Deumes, R. W. J., Meuwissen, R. H. G., Peek, E., Schelleman, C. C. M. & Vanstraelen, A., 1 Jan 2010, Maastricht: MARC.

Research output: Book/ReportReportAcademic

2009
32 Citations (Scopus)

Assessing France's Joint Audit Requirement: Are Two Heads Better Than One?

Vanstraelen, A., Francis, J. & Richard, C., 1 Jan 2009, In : Auditing-a Journal of Practice & Theory. 28, 2, p. 35-63

Research output: Contribution to journalArticleAcademicpeer-review

191 Citations (Scopus)

Assurance on Sustainability Reports: An International Comparison

Vanstraelen, A., Simnett, R. & Chua, W. F., 1 Jan 2009, In : Accounting Review. 84, 3, p. 937-967

Research output: Contribution to journalArticleAcademicpeer-review

221 Downloads (Pure)

De rol van accounting en accountingonderzoek in de economische crisis

Vanstraelen, A., 11 Sep 2009, Maastricht: Maastricht University. 36 p.

Research output: Book/ReportInaugural speechPopular

Open Access
File

International Accounting Standards: bespreking en toepassing van de IAS/IFRS-normen: met oefeningenpakket (2e editie)

Vanstraelen, A., Jorissen, A., Lybaert, N., Rombaut, C. & Vanderbauwhede, H., 1 Jan 2009, Antwerpen: De Boeck. 608 p.

Research output: Book/ReportBookProfessional

14 Citations (Scopus)

Rules Rather Than Discretion in Audit Standards: Going-Concenr Opinions in Belgium

Vanstraelen, A., Carcello, J. A. & Willenborg, M., 1 Jan 2009, In : Accounting Review. 84, 5, p. 1395-1428

Research output: Contribution to journalArticleAcademicpeer-review

2008
63 Citations (Scopus)

Earnings management and audit quality in Europe: evidence from the private client segment market

Vanstraelen, A. & Tendeloo van, B., 1 Jan 2008, In : European Accounting Review. 17, 3, p. 447-469 23 p.

Research output: Contribution to journalArticleAcademicpeer-review

2007
64 Citations (Scopus)

The relationship between auditor tenure and audit quality implied by going concern opinions

Vanstraelen, A. & Knechel, W. R., 1 Jan 2007, In : Auditing-a Journal of Practice & Theory. 26, 1, p. 113-131

Research output: Contribution to journalArticleAcademicpeer-review

2006
58 Citations (Scopus)

Earnings management within Europe: the effects of member state audit environment, audit firm quality and international capital markets

Vanstraelen, A. & Maijoor, S. J., 1 Jan 2006, In : Accounting and Business Research. 31, 1, p. 33-52

Research output: Contribution to journalArticleAcademicpeer-review

International accounting standards : Bespreking en toepassing van de IAS/IFRS-normen

Jorissen, A., Lybaert, N., Rombaut, C., vander Bauwhede, H. J. C. & Vanstraelen, A., 1 Jan 2006, Antwerpen: De Boeck. 600 p.

Research output: Book/ReportBookProfessional

2005

Earnings management under German GAAP versus IFRS

Vanstraelen, A. & Tendeloo van, B., 1 Jan 2005, In : European Accounting Review. 14, 1, p. 155-180

Research output: Contribution to journalArticleAcademicpeer-review

The different types of assurance services and levels of assurance provided

Hasan, M., Maijoor, S. J., Mock, T. J., Roebuck, P., Simnett, R. & Vanstraelen, A., 1 Jan 2005, In : International Journal of Auditing. 9, p. 91-102 21 p.

Research output: Contribution to journalArticleAcademicpeer-review

2004

Financiële rapportering en analyse - met oefeningen

Vanstraelen, A., 1 Jan 2004, Leuven/Voorburg: Acco. 239 p.

Research output: Book/ReportBookProfessional

Melding van continuïteitsproblemen in het auditverslag: een economische analyse van het beslissingsproces en de gevolgen ervan in termen van auditverlies

Vanstraelen, A., 1 Jan 2004, Kwantitatief bekeken: liber amicorum Robert Van Straelen. Kesenne, S. (ed.). Antwerpen: Garant, 18 p.

Research output: Chapter in Book/Report/Conference proceedingChapterAcademic

70 Citations (Scopus)
378 Downloads (Pure)

Corporate nonfinancial disclosure practices and financial analyst forecast ability across three European countries

Vanstraelen, A., Zarzeski, M. & Robb, S., 1 Jan 2003, In : Journal of International Financial Management & Accounting. 14, 3, p. 249-278

Research output: Contribution to journalArticleAcademicpeer-review

Open Access
File
2 Citations (Scopus)
772 Downloads (Pure)
Open Access
File
2002

Aspecten fair value bij acquisition accounting en impairment testing: werkwijzen en interne controle

Vanstraelen, A. & Spaepen, K., 1 Jan 2002, Fair value accounting: perspectieven en toepassingsdomeinen. Garant, p. 91-107

Research output: Chapter in Book/Report/Conference proceedingChapterAcademic

22 Citations (Scopus)
259 Downloads (Pure)
Open Access
File
271 Downloads (Pure)
Open Access
File
2000

Impact of renewable long-term audit mandates on audit quality

Vanstraelen, A., 2000, In : European Accounting Review. 9, 3, p. 419-442

Research output: Contribution to journalArticleAcademicpeer-review

1999

The auditor’s going-concern opinion decision: a pilot study

Vanstraelen, A., 1999, In : International Journal of Auditing. 3, 1, p. 41-57 March.

Research output: Contribution to journalArticleAcademicpeer-review