This thesis discusses how and why accountability and ethics relate and how they influence behaviour in accountancy firms in the Netherlands. An interpretive field study is carried out in two separate but similar accountancy ...

The objective of this research is to provide insight into the institutionalization of the adoption and further processing of teleworking. The next question was formulated to guide this research to its objective: How and ...

Globally, firms are increasingly publishing corporate sustainability (CSR) reports and there has been an increase in companies demanding assurance on their CSR reports. This study seeks to understand the benefits of CSR ...

The study analyses whether the implementation of mandatory audit firm rotation positively contributes to the level of audit quality. Erosion in auditors’ independence as a result of a long audit firm-client relationship ...

This study explores the relationship between audit firm rotation, investor protection, and audit quality. Existing research on this topic provides mixed results. One factor that could explain these mixed results is investor ...

This study explores the association between auditor switching, social ties and audit quality. A global call for improved audit quality created a debate around mandatory auditor rotation. Proponents argue that long auditor ...

Adler and Borys (1996) distinguish two types of formalization in organizations: enabling and coercive formalization. Procedures in the enabling type of formalization provide employees with organizational memory. The coercive ...

The European Commission strives for more women in the board of directors, because they could diversify the board of directors which positively influences firm performance. Their idea is to establish a binding gender quota ...

The accounting profession has endured some heavy critique. The diminished reputation of the accountant and of the Big Four accounting firms can be regarded as a signal for change. This study addresses that signal in an ...