Search Results - person:"Van de Poel, Katrien"

Management reporting on internal control and accruals quality : insights from a "comply-or-explain" internal control regime

Van De Poel, Katrien; Vanstraelen, Ann - In: Auditing : a journal of practice & theory 30 (2011) 3, pp. 181-209

Persistent link: https://www.econbiz.de/10009301870

Public Oversight and Audit Quality : Evidence from Public Oversight of Audit Firms in the Netherlands

van Opijnen, Martijn; Van de Poel, Katrien; Vanstraelen, Ann - 2011

Using public and proprietary data of the Dutch public oversight body, we study the trade-off suggested by DeFond (2010) of expertise for independence associated with the shift from a peer review system to independent public oversight of audit firms. Specifically, we investigate the association...

Persistent link: https://www.econbiz.de/10014042762

Management Reporting on Internal Control and Accruals Quality: Insights from a "Comply-or-Explain" Internal Control Regime

Van de Poel, Katrien; Vanstraelen, Ann - In: Auditing : a journal of practice & theory 30 (2011) 3, pp. 181-211

Persistent link: https://www.econbiz.de/10009287476

Lobbying towards a global standard setter - do national characteristics matter? An analysis of the comment letters written to the IASB

Jorissen, Ann; Lybaert, Nadine; Van de Poel, Katrien - In: International accounting : standards, regulations, and …, (pp. 1-40). 2006

Persistent link: https://www.econbiz.de/10003335520