Nonprofit arts organizations in continental Europe are generally to a large extent dependent on governments for their funding. Based on the new institutional theory, coercive pressures exerted by these funding governments are expected to drive the implementation of institutional models and, as...

This paper investigates the link between audit and non-audit fees and company characteristics that can be observed in the financial statements: size of the client, complexity and business risk. Data on 83 listed companies in Belgium partly confirm the literature. The relation between fees and...

The objective of this paper is to trace the development of the French auditing profession, the commissaires aux comptes, focusing on the appearance of the large Anglo-American audit firms on the French market. The French audit market has always shown a number of peculiarities, among which the...

This paper reports on an experiment that was conducted to investigate the degree of significance that unsophisticated users attach to fair value income (FVI) for valuation-relevant tasks, given that the matrix of comprehensive income applies. The prominent display of FVI therein is at odds with...

This study, based on six case studies within a Belgian context, provides a qualitative assessment of the interaction between internal auditors and senior management (CEOs and CFOs) by analysing their expectations and perceptions. Moreover, this analysis is completed with suggestions to further...

This study, based on six case studies within a Belgian context, provides a qualitative assessment of the interaction between internal auditors and the audit committee as well as CEOs and CFOs by analysing their expectations and perceptions. It became clear that both groups have high expectations...

This review of the literature on environmental auditing and the potential role of accountants distinguishes between compliance audits and audits of the environmental management system. After an extensive introduction to the concept, this review focuses on the similarities and differences between...

In addition to a number of quantitative studies in this area, this study wants firstly to elaborate in a complementary qualitative way how internal auditors perceive their current role in risk management within the Belgian context where internal auditing is a relatively young profession....

In times of globalization, harmonization, and increasing competition, striking the proper balance between, at one extreme, flexibility or a true and fair view, and, at the other, comparability or rigidity, is a delicate one. In this article, we argue that maintenance measures may be split into...

This study, based on six case studies within a Belgian context, provides a qualitative assessment of the interaction between internal auditors (IA) and audit committees (AC), by analysing their expectations and perceptions. It became clear that both groups have high expectations vis-à-vis each...