Projects
The effect of bundling of audit and non-audit services on audit market competition and audit quality KU Leuven
In this research project we investigate the effects of bundling audit by firms, i.e. selling audit services together with non-audit services to the same client, on audit market dynamics and audit quality. In the marketing and industrial organization literature, it is observed that firms often sell goods or services in packages. As bundling can lock in clients it hinders access to competitors and makes entry infeasible (Lawless, 1991). In ...
Essays on the impact of mandatory audit fee disclosure on the market for audit services KU Leuven
The focus of this study is to examine consequences of mandatory audit fee disclosure on the market for audit services. More specifically, this study investigates the following questions. First, does public disclosure of audit fees impact audit pricing and competition in the audit market? We aim to provide insights into the impact of mandatory audit fee disclosure on the relationships between clients and their auditor on the one hand, and ...
The impact of audit effort on the relationship between industry specialization and audit pricing. KU Leuven
Essays on audit partner characteristics and audit market competition. KU Leuven
In the first chapter of the disseration we study whether the similarity between a pair of clients located in the same market segment is associated with the likelihood of choosing the same audit firm and whether this affects audit market competition. As we use archival data to investigate audit firm selection and only observe supply and demand forces in the equilibrium, we keep supply-side factors as constant as possible to be able to ...
Professional skepticism profiles, effects on audit processes and outcomes, and the moderating role of audit firm culture. University of Antwerp
The effect of audit team diversity on audit quality Hasselt University
Essays on Audit Regulation and Audit Market Competition KU Leuven
In this doctoral dissertation, I investigate the impact of audit regulation on audit market competition. Specifically, I focus on two major regulations, namely the Audit Reform in the EU and Accounting Associations and Networks (AAN) in the US. The Audit Reform was introduced in the EU in 2014 as a response to the financial crisis of 2008 and it contains measures which are binding for the member states. Regarding the Audit Reform, I focus on ...
Automated audit and feedback as a tool to measure and improve the quality of primary care KU Leuven
Summary
This thesis investigated automated audit and feedback towards patients and professionals as a tool to measure and improve the quality of primary care for diabetes type 2 and chronic kidney disease.
Introduction
Although audit and feedback is a well-studied intervention to assess and improve the quality of healthcare, there is no gold standard available for its design and implementation. Involving patients in an ...
Audit and Innovation KU Leuven
Innovation provides organizations the opportunity to obtain and sustain a competitive advantage and superior performance. While audit firm innovation in information technology has constantly been increasing during the last decade, little is known about how technology-focused innovations influence the audit process and audit firms’ competitive strategies. The main goal of this project is to investigate the impact of audit firm technology ...