The accuracy of audit reports is often viewed as a signal for audit quality. Prior research shows that in the context of going-concern reporting in audit markets dominated by public firms, some auditors are more accurate than others (e.g., Big N firms). This study is the first large-scale study...

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...

The differential reporting debate, is mainly based on the idea that different types of entities should be subject to different financial reporting requirements. Various alternatives of differential reporting regulations already exist or have been suggested, but the continuous flow of debates and...

From the existing literature, it appears that gender has a significant influence on the manner in which information is collected and processed. Gender also appears to have a significant effect on the risk profile. This paper examines the effects of auditor gender on audit report and audit...

Purpose – The purpose of this paper is to analyze whether the fitness industry in Belgium is financially viable in its position as a growing commercial player within the framework of the European sport model where non-profit and public sport providers still have a strong impact....

Purpose – The purpose of this paper is to examine the impact of the quality assurance system IKGym (Quality Management System for Gymnastics Clubs), on professionalisation, homogenisation and organisational performance in a sample of gymnastics clubs affiliated to the Flemish Gymnastics...