Although the proportion of women in the audit profession has increased sharply during the last quart of the 20th century, they remain to date a minority in a male-dominated profession. While an equal number of women and men have been entering the profession for over two decades, they are not...

In Europe, the debate over the simplification or outright abolishment of reporting requirements for small companies is raging. The government's rationale for simplification of financial reporting requirements is mainly based on reducing the administrative burden. Although it is important to...

In Belgium, all “large” companies are legally required to appoint a statutory auditor. The thresholds of the criteria to be considered “large” are, however, not that large. Consequently, many relative small companies in Belgium are legally required to appoint a statutory auditor. The...