This paper suggests that the financial crisis, which made itself felt at end of 2008, gave company pension funds in the Netherlands cause to manage the funding ratio, in order to prevent it from dropping below the level of the required minimum funding ratio. On the other hand, industry-wide...

This paper examines the initial impact of a ‘good governance' code for charitable organizations that was promulgated in the Netherlands in 2005. Data are gathered from publicly available annual reports of 138 charities in the post-implementation phase of the code (2005-2008). We first examine...

The degree of auditor independence is an important issue in the performance auditing literature. However, little attention has been paid to the influence of the context in which an audit body operates. This paper investigates how an audit model with a high degree of auditor independence, which...

This article investigates the impact of the audit and ombud process on the implementation of recommendations made by Supreme Audit Institutions (SAI) and Ombudsmen in Belgium and the Netherlands. Based on previous findings in the literature the focus lies on influential internal and external...

The focus of this article is organizational learning in Dutch governmental agencies in relation to evaluation studies of the Court of Audit. A theory is developed in which the impact of evaluation is related to institutional conditions, such as - formal arrangements and normative frameworks....

A number of studies have examined the relationship between tax collection and various demographic variables. However, until recently most of those studies have involved a United States sample population. The Internal Revenue Service provides demographic data for researchers on a regular basis....