Ann Vanstraelen (A.)

Research profile

Ann Vanstraelen is Full Professor of Accounting and Assurance Services at Maastricht University. She served as Head of the department of Accounting and Information Management from 2016-2020. She was the scientific director of the Graduate School of Business and Economics from 2011-2014. She earned her PhD at the University of Antwerp.

Her research interests relate to the broad field of auditing and assurance services, governance, corporate reporting and disclosure, with a specific focus on the quality of accounting and auditing practices. She has been involved in several research projects including commissioned research by ACCA, IFAC and the European Commission. Ann Vanstraelen has published in journals including 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. Her work has more than 7000 citations.

She serves as an editor of Auditing: A Journal of Practice and Theory. Ann Vanstraelen has been actively involved in the European Accounting Association (EAA) in various functions. She was the chair of the organizing committee of the 2016 EAA Conference in Maastricht.

She was a visiting professor at KULeuven, London School of Economics, Stanford University, and University of New South Wales.

She is a member of KNAW (Royal Netherlands Academy of Arts and Sciences) since 2023.

 

 

 

Research projects

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. 

 

Key publications
Carson, E., Simnett, R., Thurheimer, U., & Vanstraelen, A. (2022). Involvement of Component Auditors in Multinational Group Audits: Determinants, Audit Quality, and Audit Fees. Journal of Accounting Research, 60(4), 1419-1462. https://doi.org/10.1111/1475-679X.12418
More information about this publication
Beuselinck, C., Cascino, S., Deloof, M., & Vanstraelen, A. (2019). Earnings Management within Multinational Corporations. Accounting Review, 94(4), 45-76. https://doi.org/10.2308/accr-52274
More information about this publication
Alberti, C. T., Bedard, J. C., Bik, O., & Vanstraelen, A. (2022). Audit Firm Culture: Recent Developments and Trends in the Literature. European Accounting Review, 31(1), 59-109. https://doi.org/10.1080/09638180.2020.1846574
More information about this publication
Vanstraelen, A., & Schelleman, C. (2017). Auditing private companies: what do we know? Accounting and Business Research, 47(5), 565-584. https://doi.org/10.1080/00014788.2017.1314104
More information about this publication
Beuselinck, C., Deloof, M., & Vanstraelen, A. (2015). Cross-jurisdictional income shifting and tax enforcement: evidence from public versus private multinationals. Review of Accounting Studies, 20(2), 710-746. https://doi.org/10.1007/s11142-014-9310-y
More information about this publication
Simnett, R., Carson, E., & Vanstraelen, A. (2016). International Archival Auditing and Assurance Research: Trends, Methodological Issues, and Opportunities. Auditing-a Journal of Practice & Theory, 35(3), 1-32. https://doi.org/10.2308/ajpt-51377
More information about this publication
Other publications

Key publications:

  • Dong, T., Kallunki, J.P., Nillson, H. and Vanstraelen. A. (2024) Leadership Ability: Labor Market Outcomes, Organizational Benefits, and Talent Management in the Auditing Profession, Contemporary Accounting Research, Forthcoming.
  • Hardies, K., Janssen, S., Vanstraelen, A. and K. Zehms (2024) . Using Field-Based Evidence to Understand the Antecedents to Auditors’ Skeptical Actions. AUDITING: A Journal of Practice & Theory 2024; https://doi.org/10.2308/AJPT-2021-141
  • 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.

Selection other publications:

  • 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): 1-32doi: 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.