Ann Vanstraelen (A.)
Ann Vanstraelen is hoogleraar Accounting & Assurance Services aan de Universiteit Maastricht. Ze was voorzitter van het departement Accounting & Information Management van 2016-2020. Ze was de wetenschappelijke directeur van de Graduate School of Business and Economics van 2011-2014. Ze behaalde haar doctoraat aan de Universiteit Antwerpen (UFSIA).
Haar onderzoeksinteresses hebben in brede zin betrekking op auditing en assurance services, financiële verslaggeving, en deugdelijk bestuur, met een bijzondere focus op de kwaliteit van accounting en auditing. Ze was betrokken in diverse onderzoeksprojecten met opdrachtgevers zoals ACCA, IFAC en de Europese Commissie. Ann Vanstraelen heeft gepubliceerd in diverse tijdschriften waaronder The Accounting Review, Journal of Accounting Research, Contemporary Accounting Research, Review of Accounting Studies, Auditing: A Journal of Practice and Theory, European Accounting Review, Journal of Accounting, Auditing and Finance, and Accounting and Business Research. Haar werk telt meer dan 7000 citaties.
Ann Vanstraelen is editor van Auditing: A Journal of Practice & Theory. Ze heeft verschillende functies vervuld voor de European Accounting Association (EAA). Ze was voorzitter van het organisatie comité van het 2016 EAA congres.
Ann Vanstraelen was een visiting professor op KULeuven, London School of Economics, Stanford University, and University of New South Wales.
Zij is lid van de KNAW (Koninklijke Nederlandse Akademie van Wetenschappen) sinds 2023.
Selectie onderzoeksprojecten:
Vanstraelen, A. The drivers and impact of audit committee involvement on audit quality. Dutch Foundation for Auditing Research.
Vanstraelen, A. The auditor’s evaluation of misstatements: exploration, drivers, and consequences. Dutch Foundation for Auditing Research.
Sleutelpublicaties:
- Carson, E., Simnett, R., Thürheimer, U. and A. Vanstraelen (2022). Involvement of Component Auditors in Multinational Group Audits: Determinants, Audit Quality and Audit Fees. Journal of Accounting Research, 60 (4): 1419-1462.
- Beuselinck, C., Cascino, S., Deloof, M. and A. Vanstraelen (2019). Earnings Management within Multinational Corporations. The Accounting Review, 94 (4): 45-76.
- Alberti, C., Bedard, J., Bik, O. and A, Vanstraelen. (2022). Audit Firm Culture: Recent Developments and Trends in the Literature. European Accounting Review, 31 (1): 59-109.
- Vanstraelen, A. and C. Schelleman (2017). Auditing private companies: what do we know? Accounting and Business Research, 47(5):565-584.
- Beuselinck, C., Deloof, M. and A. Vanstraelen (2015). “Cross-jurisdictional income shifting and tax enforcement: evidence from public versus private multinationals”, Review of Accounting Studies, 20: 710-746.
- Knechel, W., Vanstraelen, A. and M. Zerni (2015). Does the Identity of Engagement Partners Matter? An Analysis of Audit Partner Reporting Decisions. Contemporary Accounting Research, 32(4):1443-1478.
- Simnett, R., Vanstraelen, A. and WF. Chua (2009). Assurance on Sustainability Reports: An International Comparison. The Accounting Review 84(3):937-967.
- Carcello, J., Vanstraelen, A. and M. Willenborg (2009). Rules Rather than Discretion in Audit Standards: Going-Concern Opinions in Belgium. The Accounting Review 84(5):1395-1428.
Selectie andere publicaties:
- Vanstraelen, A. and L. Zou. (2022). PCAOB Inspections and Audit Fees: An Analysis of Inspection Rounds of Small Audit Firms. European Accounting Review, 31 (2): 345-376.
- Vanstraelen, A. (2019). Discussion of “How Does Intrinsic Motivation Improve Auditor Judgment in Complex Audit Tasks?”, Contemporary Accounting Research,36 (1): 132-138.
- Bedard, J., Brousseau, C. and A. Vanstraelen. (2019). Investor Reaction to Auditors' Going Concern Emphasis of Matter: Evidence from a Natural Experiment. Auditing: A Journal of Practice & Theory, 38 (2): 27-55.
- Simnett, R., Carson, E. and A. Vanstraelen (2016). International Archival Auditing and Assurance Research: Trends, Methodological Issues and Opportunities. Auditing: A Journal of Practice and Theory, 35(3): 1-32. doi: http://dx.doi.org/10.2308/ajpt-51377
- Peek, E., Meuwissen, R., Moers, F., and Vanstraelen, A. (2013). Comparing Abnormal Accruals Estimates across Samples: An International Test. European Accounting Review, 22(3): 533-572.
- Deumes, R., Schelleman, C., Vander Bauwhede, H., and Vanstraelen, A. (2012). Audit Firm Governance: Do Transparency Reports Reveal Audit Quality? Auditing: A Journal of Practice and Theory, 31(4): 193-214.
- Maijoor, S. and Vanstraelen, A. (2012). Research Opportunities in Auditing in the EU, Revisited. Auditing: A Journal of Practice and Theory, 31(1): 115-126.
- Vanstraelen, A., Schelleman, C., Meuwissen, R. and Hofmann, I. (2012). The Audit Reporting Debate: Seemingly Intractable Problems and Feasible Solutions. European Accounting Review, 21(2): 193-215.
- Van de Poel, K. and A. Vanstraelen (2011). Management reporting on internal control and earnings quality: Insights from a ‘comply-or-explain’ internal control. Auditing: A Journal of Practice and Theory, 30(3): 181-209.
- Francis, J., Richard, C. & Vanstraelen, A. (2009). Assessing France's Joint Audit Requirement: Are Two Heads Better Than One? Auditing: A Journal of Practice and Theory, 28 (2):35-63.
- Van Tendeloo, B. and A. Vanstraelen (2008). Earnings management and audit quality in Europe: Evidence from the private client segment market. European Accounting Review, Vol.17 (3): 447-469.
- Knechel, W. and A. Vanstraelen (2007). The relationship between auditor tenure and audit quality implied by going concern opinions. Auditing: A Journal of Practice and Theory, 26 (1):113-131.
- Maijoor, S. and A. Vanstraelen (2006). Earnings management within Europe: the effects of member state audit environment, audit firm quality and international capital markets. Accounting and Business Research, 36(1): 33-52.
- Vanstraelen, A., M. Zarzeski and S. Robb. (2003). Corporate nonfinancial disclosure practices and financial analyst forecast ability across 3 European countries. Journal of International Financial Management and Accounting, 14(3):249-278.
- Vanstraelen, A. (2003). Going-Concern Opinions, Auditor Switching, and the Self-Fulfilling Prophecy Effect Examined in the Regulatory Context of Belgium, Journal of Accounting, Auditing & Finance, 18 (Spring): 231-253.
- Vanstraelen, A. (2002). Auditor Economic Incentives and Going-Concern Opinions in a Limited Litigious Continental European Business Environment. Accounting and Business Research, 32(3):171-186.
- Vanstraelen, A. (2000). Impact of renewable long-term audit mandates on audit quality, The European Accounting Review, Vol.9:3, p.419-442.
Ann Vanstraelen (A.)
- Hoogleraar Accounting & Assurance Services