Reheul, Anne-Mie; Van Caneghem, Tom; Van den Bogaerd, … - In: Managerial Auditing Journal 32 (2017) 6, pp. 550-577
Purpose The purpose of this study is to investigate the association between individual auditor characteristics (gender, experience and sector expertise) and audit opinions in Belgian non-profit organizations (NPOs). The purpose is to identify auditor characteristics that imply a better assurance...