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Browse by Specialisation "Accounting & Control"
Now showing items 1-20 of 102
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(2017-06-10)Master EconomicsThis 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 ... -
(2016-12-19)Master EconomicsThis thesis examines whether accounting quality is a mediating factor between the mandatory adoption of IFRS and cost of equity capital. This is done using the following research question: To what extent does accounting ...
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(2017-03-29)Master EconomicsThe 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 ...
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(2017-07-07)Master EconomicsGlobally, 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 ...
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(2017-07-07)Master EconomicsThere is a growing demand for voluntary external assurance of corporate social responsibility reporting. This paper tries to understand the effect of assurance on the cost of debt. Evidence is gathered regarding corporate ...
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(2016-07-12)Master EconomicsThe 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 ...
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(2016-08-25)Master EconomicsThe effects of audit firm rotation and audit firm tenure on financial reporting quality is analysed by using data of Dutch public firms listed on the AEX, AMX or ASCX from 2002 to 2015. Two measures of financial reporting ...
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(2017-07-07)Master EconomicsThis 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 ...
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(2016-12-19)Master EconomicsThis 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 ...
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(2016-06-29)Master EconomicsMandatory auditor rotation has been proposed as a mechanism to enhance auditors’ independence and ultimately improve the quality of audits. Proponents claim that as the auditor-client relationship increases the auditors’ ...
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(2016-07-04)Master EconomicsAdler 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 ...
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(2017-07-07)Master EconomicsThis study examines the effect of the composition of the board of directors on corporate sustainability reporting (CSR) quality. It is argued that board expertise, interlocking directorates, board independence, and board ...
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(2016-07-06)Master EconomicsThe 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 ...
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(2018-06-26)Master EconomicsOver the last past years a few extensive greenwashing scandals came to the light, which can be a threat for the confidence of shareholders and other stakeholder in the organizations itself and CSR disclosure as a whole. ... -
(2017-09-18)Master EconomicsThe 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 ...
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(2016-12-19)Master EconomicsThese days, more countries install policies to create more gender equality in boardrooms. The impact of these new regulations lack scientific research and there is no common opinion on the effects of gender on corporate ...
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(2018-06-27)Master EconomicsThe reduction of conduct risk became more important after the occurrence of several conduct-related scandals. In order to reduce conduct risk, companies developed and implemented codes of conduct: documents that should ...
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(2018-06-26)Master EconomicsInternal and external corporate governance mechanisms, like a board of directors, executive compensation, analyst following and an assurance provider, should reduce opportunistic behavior of managers by imposing management ...
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(2018-09-27)Master EconomicsThis study examines the effect of the composition of the board of directors on third party assurance of corporate social responsibility (CSR) reports. It is reasoned that independence of board members, gender diversity and ...
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(2017-08-17)Master EconomicsMany researchers have studied control and trust within inter-organizational relationships. Despite the extensive literature on this subject, there seems to be less of a focus on inter-organizational relationships within ...
Now showing items 1-20 of 102
