CINXE.COM

Maandblad voor Accountancy en Bedrijfseconomie

<!DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Transitional//EN" "http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd"> <html xmlns="http://www.w3.org/1999/xhtml" xml:lang="en" lang="en"> <head> <meta http-equiv="content-type" content="text/html; charset=UTF-8" /> <meta name="viewport" content="width=device-width, initial-scale=1.0"> <meta http-equiv="Content-Security-Policy" content="upgrade-insecure-requests" /> <title>Maandblad voor Accountancy en Bedrijfseconomie</title> <meta name="description" content="Welkom bij het Maandblad voor Accountancy en Bedrijfseconomie (MAB)! Het MAB is het enige Nederlandstalige academische Open Access tijdschrift over nieuwe ontwikkelingen binnen de accountancy, bedrijfseconomie en daaraan verwante kennisgebieden. Sinds 1924 biedt het MAB artikelen over accountantscontrole, externe verslaggeving, bestuurlijke informatieverzorging, management accounting, financiering en organisatie en management, altijd geschreven door experts en altijd praktisch relevant. De artikelen op deze website zijn voor iedereen gratis te raadplegen, u kunt het MAB steunen door een print abonnement te nemen. Registreer op onze website, klik op &lsquo;email alerts&rsquo; en kies onderaan voor MAB: u wordt dan van nieuwe artikelen op de hoogte gehouden! MAB is the only Dutch-language academic Open Access journal on new developments in accountancy, business economics and related areas. MAB was founded in 1924 and publishes articles on auditing, external reporting, accounting information systems, management accounting, finance and management and organization, always written by experts and always relevant for practitioners. The articles on this website are free for everyone to read, you can support MAB by taking a print subscription. Register on our website, select &lsquo;email alerts&rsquo; and choose MAB at the bottom of the page: you will receive the latest articles in your mailbox!" /> <meta name="keywords" content="" /> <base href="https://mab-online.nl/" /> <meta name="author" content="authors"/> <meta name="distribution" content="global"/> <meta name="robots" content="index, follow, all"/> <meta name="distribution" content="global"/> <meta name="robots" content="index, follow, all"/> <meta property="og:image" content="https://mab-online.nl/i/home_covers/mab.png"/> <meta property="og:title" content="Maandblad voor Accountancy en Bedrijfseconomie"/> <meta property="og:description" content="Welkom bij het Maandblad voor Accountancy en Bedrijfseconomie (MAB)! Het MAB is het enige Nederlandstalige academische Open Access tijdschrift over nieuwe ontwikkelingen binnen de accountancy, bedrijfseconomie en daaraan verwante kennisgebieden. Sinds 1924 biedt het MAB artikelen over accountantscontrole, externe verslaggeving, bestuurlijke informatieverzorging, management accounting, financiering en organisatie en management, altijd geschreven door experts en altijd praktisch relevant. De artikelen op deze website zijn voor iedereen gratis te raadplegen, u kunt het MAB steunen door een print abonnement te nemen. Registreer op onze website, klik op &amp;lsquo;email alerts&amp;rsquo; en kies onderaan voor MAB: u wordt dan van nieuwe artikelen op de hoogte gehouden! MAB is the only Dutch-language academic Open Access journal on new developments in accountancy, business economics and related areas. MAB was founded in 1924 and publishes articles on auditing, external reporting, accounting information systems, management accounting, finance and management and organization, always written by experts and always relevant for practitioners. The articles on this website are free for everyone to read, you can support MAB by taking a print subscription. Register on our website, select &amp;lsquo;email alerts&amp;rsquo; and choose MAB at the bottom of the page: you will receive the latest articles in your mailbox!"/> <meta property="fb:app_id" content="1129013080805726"/> <meta property="og:url" content="https://mab-online.nl/"/> <meta property="og:site_name" content="Maandblad voor Accountancy en Bedrijfseconomie"/> <meta property="og:type" content="journal"/> <meta name="twitter:card" content="summary_large_image"/> <meta name="twitter:site" content="@"/> <meta name="twitter:title" content="Maandblad voor Accountancy en Bedrijfseconomie"/> <meta name="twitter:description" content="Welkom bij het Maandblad voor Accountancy en Bedrijfseconomie (MAB)! Het MAB is het enige Nederlandstalige academische Open Access tijdschrift over nieuwe ontwikkelingen binnen de accountancy, bedrijfseconomie en daaraan verwante kennisgebieden. Sinds 1924 biedt het MAB artikelen over accountantscontrole, externe verslaggeving, bestuurlijke informatieverzorging, management accounting, financiering en organisatie en management, altijd geschreven door experts en altijd praktisch relevant. De artikelen op deze website zijn voor iedereen gratis te raadplegen, u kunt het MAB steunen door een print abonnement te nemen. Registreer op onze website, klik op &amp;lsquo;email alerts&amp;rsquo; en kies onderaan voor MAB: u wordt dan van nieuwe artikelen op de hoogte gehouden! MAB is the only Dutch-language academic Open Access journal on new developments in accountancy, business economics and related areas. MAB was founded in 1924 and publishes articles on auditing, external reporting, accounting information systems, management accounting, finance and management and organization, always written by experts and always relevant for practitioners. The articles on this website are free for everyone to read, you can support MAB by taking a print subscription. Register on our website, select &amp;lsquo;email alerts&amp;rsquo; and choose MAB at the bottom of the page: you will receive the latest articles in your mailbox!"/> <meta name="twitter:image" content="https://mab-online.nl/i/home_covers/mab.png"/> <meta name="twitter:url" content="https://mab-online.nl/"/> <meta itemprop="image" content="https://mab-online.nl/i/home_covers/mab.png"/> <link rel="SHORTCUT ICON" href="/i/ico/mab.ico" /> <script type="text/javascript" src="/lib/js/build/output/homepage_en.bundle.js?v=1743416507"></script> <link type="text/css" rel="stylesheet" href="/lib/OwlCarousel2/owl.carousel.min.css?v=1723472591" media="all" title="default" /> <link type="text/css" rel="stylesheet" href="/lib/OwlCarousel2/owl.theme.default.min.css?v=1723472591" media="all" title="default" /> <link type="text/css" rel="stylesheet" href="/lib/css/journals/journal_69.css?v=1723472590" media="all" title="default" /> <script type="text/javascript" src="/lib/js/jquery.blockUI.js?v=1723472590"></script> <script type="text/javascript" src="/lib/editors/ckeditor_4.4/ckeditor.js?v=1723472590"></script> <script type="text/javascript"> $(window).on("load", function(){ init_lang_switcher() gWindowIsLoaded = true; }); </script> <script src="https://www.google.com/recaptcha/api.js"></script> <link rel="preconnect" href="https://fonts.googleapis.com"> <link rel="preconnect" href="https://fonts.gstatic.com" crossorigin> <link href="https://fonts.googleapis.com/css2?family=Inter:slnt,wght@-10..0,100..900&display=swap" rel="stylesheet"> <link href="https://fonts.googleapis.com/css?family=Open+Sans:400,600,700,400italic,300,300italic,600italic,700italic,800,800italic&subset=latin,greek,greek-ext,vietnamese,cyrillic-ext,latin-ext,cyrillic" rel="stylesheet"> <link href="https://fonts.googleapis.com/css?family=Lato:300,300i,400,400i,700,700i&amp;subset=latin-ext" rel="stylesheet" > </head> <body class="journal_69 no_logged_user aup lang_en homepage"> <div id="container" class="homepage"> <div class="wrapper100"> <div id="header"> <div id="nav"> <div class="constrained"> <div><a target="_blank" href="http://en.aup.nl/"><img src="/i/aup_logo.jpg" alt="logo" class="logo" /></a></div> <div> <div id="menu" class=""> <a class="menu_btn" target="_blank" href="http://en.aup.nl/">Home</a><a class="menu_btn" target="_blank" href="http://en.aup.nl/nieuws">News</a><a class="menu_btn" target="_blank" href="http://en.aup.nl/series/">Books</a><a class="menu_btn" target="_blank" href="http://en.aup.nl/en/journals">Journals</a><a class="menu_btn" target="_blank" href="http://en.aup.nl/en/information-services/order-information.html">Information & Services</a><a class="menu_btn" target="_blank" href="http://en.aup.nl/en/partners/partner-up-with-aup.html">Partners</a> </div> </div> <div class="combine_cart_profile"> <div class="loginOrRegister"> <a href="https://aup.arphahub.com/register.php?register=1&amp;gotourl=mab-online.nl%2F">Register</a> | <a href="login.php?redirurl=%2F">Login</a> </div> </div> </div> </div> <div class="P-Clear"></div> <div class="header-content"> <div class="constrained"> <div id="JournalLogo" class="row"> <div class="col-md-12 col-xs-9"> <a href="/" aria-label="Visit our homepage"> <img class="ll" src="/i/journal_logos/mab_logo.svg" alt="" /> </a> </div> <div class="col-md-0 col-xs-3"> <div class="hamburger-menu"> <input id="menu__toggle" type="checkbox" onclick="toggleMenu(this);" /> <label class="menu__btn" for="menu__toggle"> <span></span> </label> </div> </div> </div> <div class="formWrapper"> <form enctype="multipart/form-data" action="browse_journal_articles" method="get" name="article_search" id="article_search"> <input type="hidden" name="form_name" value="article_search" /> <input type="hidden" name="selfurl" value="article_search" /> <input type="hidden" name="backurl" value="article_search" /> <input type="hidden" name="sortby" value="0" id="article_search_sortby" /> <div id="searchField"> <div id="searchWrapper"> <div class="search_bar_position"> <input type="text" name="stext" value="" id="stext" placeholder="Search this journal..." /> <button type="submit" name="tAction" aria-label="Search this journal" onclick="SubmitArticleSearchTopForm('filter_articles', 'article_search');return false;"><span class="search-icon">&nbsp;</span></button> </div> <div> <input id="article_radio_0" type="radio" name="search_in" value="0" onchange="$(&quot;#search_in_hidden&quot;).val(this.value);$(&quot;input[name=search_in_][value=&quot; + this.value + &quot;]&quot;).prop(&quot;checked&quot;, true);" checked="checked" /> <label for="article_radio_0"><span style="white-space:nowrap;" class="glyphicon glyphicon-asterisk" aria-hidden="true"><span title="To search for an exact phrase please put the search string in &quot;&quot;">Full Text</span></span></label> </div> <div> <input id="article_radio_1" type="radio" name="search_in" value="1" onchange="$(&quot;#search_in_hidden&quot;).val(this.value);$(&quot;input[name=search_in_][value=&quot; + this.value + &quot;]&quot;).prop(&quot;checked&quot;, true);" /> <label for="article_radio_1"><span class="glyphicon glyphicon-list-alt" aria-hidden="true">Author</span></label> </div> <div> <input id="article_radio_2" type="radio" name="search_in" value="2" onchange="$(&quot;#search_in_hidden&quot;).val(this.value);$(&quot;input[name=search_in_][value=&quot; + this.value + &quot;]&quot;).prop(&quot;checked&quot;, true);" /> <label for="article_radio_2"><span class="glyphicon glyphicon-subtitles" aria-hidden="true">Title</span></label> </div> </div> </div> </form> </div> <div class="wrapper"> <div id="button"> <button class="button_green submit_ms" onclick='window.open("document_file_submission.php?journal_id=69", "_blank");'>Submit manuscript</button> </div> </div> </div> <div class="P-Clear"></div> </div> <div class="P-Clear"></div> <div id="TopSider"> <div id="TopSider" class="" style="margin: 0px auto 8px;"> <div class="leftSiderBlock"> <div class="P-Clear"></div> <div class="siderBlockLinksHolder constrained"> <ul class="content_menu_horizontal m_69"> <li class="menu_item" style=""> <a href="about">About</a> </li> <li class="menu_item"><a href="/news">News</a></li> <li class="menu_item"> <a href="articles"> Articles </a> </li> <!-- <li class="menu_item"> <a href="authors">Authors</a> </li> --> <li class="menu_item"> <a href="issues">Issues</a> </li> <!-- <li class="menu_item"><a href="/browse_journal_issues.php?special_issues=1">Special Issues</a></li> --> <li class="menu_item"><a href="about#Focus-and-Scope">Focus and Scope</a></li> <li class="menu_item"><a href="about#Sponsors">Sponsors</a></li> <li class="menu_item"><a href="board/">Editorial Team</a></li> <li class="menu_item" style=""> <a href="contacts/">Contacts</a> </li> </ul> </div> </div> <div class="P-Clear"></div> </div> </div> </div><!-- END header --> <div class="contentWrapper constrained homepageWrapper" id="contentWrapper"> <div> <div class="P-Clear"></div> <div class="cover_photo_holder"> <a class="cover_photo brb home_69" href="articles" aria-label="Browse articles"> <div class="cover_overlay"> </div> </a> </div> <div class="P-Clear"></div> </div> <div class="P-Clear"></div> <div class="home_middle_container row"> <div id="leftSider" class="leftSiderNew col-xs-12 col-md-2"> <div class="mostVisited"> <a href="browse_journal_articles?sortby=1"> <span class="mostVisited_icon brl"></span> <span class="mostVisited_text">Most Visited Papers</span> </a> </div> <div class="mostVisited"> <a href="browse_journal_articles?sortby=10003"> <span class="mostVisited_icon mostAccessed_icon brl"></span> <span class="mostVisited_text">Highly Accessed Papers</span> </a> </div> <div class="mostVisited mv_editors"> <a href="https://www.aup.nl/en/journal/maandblad-voor-accountancy-en-bedrijfseconomie"> <span class="icon_subscribe_print"></span> <span class="mostVisited_text">Print Issue Subscription</span> </a> </div> <div class="subscribeForEmail"> <div class="title">EMAIL ALERT</div> <div class="formWrapper"> <form enctype="multipart/form-data" action="" method="post" name="subscribe_for_email" id="subscribe_for_email"> <input type="hidden" name="form_name" value="subscribe_for_email" /> <input type="hidden" name="selfurl" value="subscribe_for_email" /> <input type="hidden" name="backurl" value="subscribe_for_email" /> <div class="loginFormRegErrHolder"><b> <span id="ajax_field_error_holder_email" style="display:none" class="errstr"> </span> <span id="ajax_field_error_holder_journal_id" style="display:none" class="errstr"> </span> <span id="ajax_field_error_holder_g-recaptcha-response" style="display:none" class="errstr"> </span> <span id="ajax_field_error_holder_subscribe" style="display:none" class="errstr"> </span> <span id="ajax_field_error_holder_form_name" style="display:none" class="errstr"> </span> <span id="ajax_field_error_holder_backurl" style="display:none" class="errstr"> </span> <span id="ajax_field_error_holder_selfurl" style="display:none" class="errstr"> </span> <span id="ajax_field_error_holder_new" style="display:none" class="errstr"> </span> </b></div> <input type="hidden" name="journal_id" value="69" /> <input type="hidden" name="g-recaptcha-response" value="" id="g-recaptcha-response" /> <div class="subscribeInput"> <input type="text" name="email" value="" placeholder="Email" /> </div> <div class="subscribeButton"> <input type="submit" name="tAction" value="Sign up" onClick="OpenCommonPopUpAction(&#039;get_recaptcha_popup_html&#039;, &#039;&#039;, 200);return false;" class="notranslate" /> </div> </form> </div> </div> <div class="P-Clear"></div> <div id="social"> <a class="mendeley" title="Mendeley" target="_blank" href="https://www.mendeley.com/community/deed33b8-87ac-3ea0-baf6-69747a85e981"></a> <a class="rss" title="RSS feed" target="_blank" href="rss"></a> </div> <div class="P-Clear"></div> <div class="P-Clear"></div> <div class="P-Clear"></div> <div class="oa_wrapper"> <a href="http://www.doaj.org/"><img src="/i/open_access.svg" alt="open access" /></a> <div class="P-Clear"></div> <div class="cc_text"> This work is licensed under the <a rel="license" href="https://creativecommons.org/licenses/by-nc-nd/4.0/">Creative Commons Attribution License <br/>(CC BY-NC-ND 4.0)</a> </div> </div> </div> <div id="dashboard-content-home" class="withoutHeader col-xs-12 col-md-10 brt"> <div class="landing_wrap"> <div class="journal_home_info_wrapper"> <div class="issue_name"> Latest issue: <a class="issue_title_home" href="issue/5072/" target="_blank"> Maandblad voor Accountancy en Bedrijfseconomie 99&#40;1&#41; &#40;2025&#41; </a> </div> <div class="tabs_wrapper brt" > <div class="head_block_content_title metric_tabs tabs-container" style="style="margin: 0 1px 20px 20px;""> <span class="aa1 active-tab" onclick="handleTabs(this);">Latest</span> <span class="aa2" onclick="handleTabs(this);">Highly accessed</span> </div> <div class="latest_articles_holder_wrapper tab-container" style=""> <div class="owl-carousel owl-theme"> <div class="item" title="Zullen onze accountants fraude gaan ontdekken?"> <a class="latest_articles no_imgs" href="article/150426/"> <span class="auth">van Leeuwen ...</span> <span class="dpub">19.03.2025</span> <span class="atitle">Zullen onze accountants fraude gaan ontdekken?</span> </a> </div> <div class="item" title="Onderzoek naar de invloeden van bestuur, toezichthouders, managers ..."> <a class="latest_articles no_imgs" href="article/136538/"> <span class="auth">Droogsma J, ...</span> <span class="dpub">19.03.2025</span> <span class="atitle">Onderzoek naar de invloeden van bestuur, toezichthouders, managers en audits ...</span> </a> </div> <div class="item" title="Beïnvloeden generatieverschillen het belang van sociale waarden ..."> <a class="latest_articles no_imgs" href="article/135758/"> <span class="auth">Hutten K, van ...</span> <span class="dpub">19.03.2025</span> <span class="atitle">Beïnvloeden generatieverschillen het belang van sociale waarden bij de ...</span> </a> </div> <div class="item" title="Accountability en responsibility nader beschouwd"> <a class="latest_articles no_imgs" href="article/138044/"> <span class="auth">De Loo I</span> <span class="dpub">19.03.2025</span> <span class="atitle">Accountability en responsibility nader beschouwd</span> </a> </div> <div class="item" title="The impact of Shareholder Rights Directive II on the level and ..."> <a class="latest_articles no_imgs" href="article/134184/"> <span class="auth">Phan NTT, Meyer ...</span> <span class="dpub">07.03.2025</span> <span class="atitle">The impact of Shareholder Rights Directive II on the level and structure ...</span> </a> </div> <div class="item" title="The usefulness of the Sustainable Finance Disclosure Regulation ..."> <a class="latest_articles no_imgs" href="article/130094/"> <span class="auth">Saez Cardoso ...</span> <span class="dpub">07.03.2025</span> <span class="atitle">The usefulness of the Sustainable Finance Disclosure Regulation - An explorative ...</span> </a> </div> <div class="item" title="Auditing and assurance: the role of audit firm culture – FAR C ..."> <a class="latest_articles no_imgs" href="article/141812/"> <span class="auth">Quadackers L</span> <span class="dpub">27.12.2024</span> <span class="atitle">Auditing and assurance: the role of audit firm culture – FAR Conference 2 ...</span> </a> </div> <div class="item" title="Transparantie in de circulaire economie onder de CSRD: de kloof ..."> <a class="latest_articles no_imgs" href="article/130871/"> <span class="auth">Zandee D</span> <span class="dpub">27.12.2024</span> <span class="atitle">Transparantie in de circulaire economie onder de CSRD: de kloof tussen ...</span> </a> </div> <div class="item" title="Hoe transparant zijn grote gemeenten over hun duurzaamheidsprestaties?"> <a class="latest_articles no_imgs" href="article/131516/"> <span class="auth">Mol A, Budding ...</span> <span class="dpub">27.12.2024</span> <span class="atitle">Hoe transparant zijn grote gemeenten over hun duurzaamheidsprestaties?</span> </a> </div> <div class="item" title="Benford’s Law and Beyond: A framework for auditors"> <a class="latest_articles no_imgs" href="article/134061/"> <span class="auth">Le L, Mantelaers ...</span> <span class="dpub">27.12.2024</span> <span class="atitle">Benford’s Law and Beyond: A framework for auditors</span> </a> </div> <div class="item" title="Winnaars MAB-scriptieprijs 2024 bekend"> <a class="latest_articles no_imgs" href="article/145117/"> <span class="auth">Oord A, van ...</span> <span class="dpub">27.12.2024</span> <span class="atitle">Winnaars MAB-scriptieprijs 2024 bekend</span> </a> </div> <div class="item" title="First year’s application of IFRS 17 in the financial statements o ..."> <a class="latest_articles no_imgs" href="article/139090/"> <span class="auth">ter Hoeven R, ...</span> <span class="dpub">27.11.2024</span> <span class="atitle">First year’s application of IFRS 17 in the financial statements of European i ...</span> </a> </div> <div class="item" title="Toelichting van grondslagen: keeping clutter"> <a class="latest_articles no_imgs" href="article/135989/"> <span class="auth">Kamp B, van ...</span> <span class="dpub">27.11.2024</span> <span class="atitle">Toelichting van grondslagen: keeping clutter</span> </a> </div> <div class="item" title="Earnings conference calls and annual reports, similar or different ..."> <a class="latest_articles no_imgs" href="article/136140/"> <span class="auth">Meirkulov K, ...</span> <span class="dpub">27.11.2024</span> <span class="atitle">Earnings conference calls and annual reports, similar or different information?</span> </a> </div> <div class="item" title="Informatieverschaffing over continuïteit in het jaarverslag ..."> <a class="latest_articles no_imgs" href="article/135399/"> <span class="auth">Brouwer A, van ...</span> <span class="dpub">27.11.2024</span> <span class="atitle">Informatieverschaffing over continuïteit in het jaarverslag en de controleverklaring</span> </a> </div> <div class="item" title="Pillar Two disclosures in annual reports of European listed companies"> <a class="latest_articles no_imgs" href="article/136265/"> <span class="auth">Dekker P, Kriek ...</span> <span class="dpub">27.11.2024</span> <span class="atitle">Pillar Two disclosures in annual reports of European listed companies</span> </a> </div> <div class="item" title="Impact of climate-related matters on financial instruments’ r ..."> <a class="latest_articles no_imgs" href="article/136951/"> <span class="auth">Brouwer T, ter ...</span> <span class="dpub">27.11.2024</span> <span class="atitle">Impact of climate-related matters on financial instruments’ reporting: A ...</span> </a> </div> <div class="item" title="For the sake of nature – a study on biodiversity reporting b ..."> <a class="latest_articles no_imgs" href="article/138230/"> <span class="auth">Maas K, Thijssens ...</span> <span class="dpub">27.11.2024</span> <span class="atitle">For the sake of nature – a study on biodiversity reporting by Dutch listed c ...</span> </a> </div> <div class="item" title="Naleving van de European Sustainability Reporting Standards (ESRS): ..."> <a class="latest_articles no_imgs" href="article/136049/"> <span class="auth">Orij R, Breijer ...</span> <span class="dpub">27.11.2024</span> <span class="atitle">Naleving van de European Sustainability Reporting Standards (ESRS): werk ...</span> </a> </div> <div class="item" title="Duurzaam betere jaarverslaggeving"> <a class="latest_articles no_imgs" href="article/140904/"> <span class="auth">Brouwer A</span> <span class="dpub">27.11.2024</span> <span class="atitle">Duurzaam betere jaarverslaggeving</span> </a> </div> </div> <script> $(document).ready(function() { var owl = $(".owl-carousel"); owl.owlCarousel({ items: 5, loop: true, margin: 15, stagePadding: 2, autoplay: true, autoplayTimeout: 3000, autoplayHoverPause: true, responsiveClass:true, nav:false, responsive:{ 0:{ items:1, nav:false }, 600:{ items:3, nav:false }, 1000:{ items:5, nav:true, loop: true, } } }); }) </script> </div> <div class="latest_articles_holder_wrapper tab-container" style=""> <div class="owl-carousel owl-theme"> <div class="item" title="Human rights reporting under increasing institutional pressure"> <a class="latest_articles no_imgs" href="article/50425/"> <span class="auth">Hubers F, Thijssens ...</span> <span class="dpub">28.07.2020</span> <span class="atitle">Human rights reporting under increasing institutional pressure</span> </a> </div> <div class="item" title="De publicatiejaarrekening van kleine en microrechtspersonen"> <a class="latest_articles no_imgs" href="article/94548/"> <span class="auth">Camfferman K, ...</span> <span class="dpub">21.12.2022</span> <span class="atitle">De publicatiejaarrekening van kleine en microrechtspersonen</span> </a> </div> <div class="item" title="The audit expectation gap: A review of the academic literature"> <a class="latest_articles no_imgs" href="article/47895/"> <span class="auth">Quick R</span> <span class="dpub">09.03.2020</span> <span class="atitle">The audit expectation gap: A review of the academic literature</span> </a> </div> <div class="item" title="The consequences of disclosing key audit matters (KAMs): A review ..."> <a class="latest_articles no_imgs" href="article/29496/"> <span class="auth">Gold A, Heilmann ...</span> <span class="dpub">11.03.2019</span> <span class="atitle">The consequences of disclosing key audit matters (KAMs): A review of the ...</span> </a> </div> <div class="item" title="Pillar Two disclosures in annual reports of European listed companies"> <a class="latest_articles no_imgs" href="article/136265/"> <span class="auth">Dekker P, Kriek ...</span> <span class="dpub">27.11.2024</span> <span class="atitle">Pillar Two disclosures in annual reports of European listed companies</span> </a> </div> <div class="item" title="For the sake of nature – a study on biodiversity reporting b ..."> <a class="latest_articles no_imgs" href="article/138230/"> <span class="auth">Maas K, Thijssens ...</span> <span class="dpub">27.11.2024</span> <span class="atitle">For the sake of nature – a study on biodiversity reporting by Dutch listed c ...</span> </a> </div> <div class="item" title="The different shades of audit quality: A review of the academic ..."> <a class="latest_articles no_imgs" href="article/60608/"> <span class="auth">Detzen D, Gold ...</span> <span class="dpub">10.03.2021</span> <span class="atitle">The different shades of audit quality: A review of the academic literature</span> </a> </div> <div class="item" title="First year’s application of IFRS 17 in the financial statements o ..."> <a class="latest_articles no_imgs" href="article/139090/"> <span class="auth">ter Hoeven R, ...</span> <span class="dpub">27.11.2024</span> <span class="atitle">First year’s application of IFRS 17 in the financial statements of European i ...</span> </a> </div> <div class="item" title="Root cause analysis – what do we know?"> <a class="latest_articles no_imgs" href="article/60778/"> <span class="auth">Groot W</span> <span class="dpub">10.03.2021</span> <span class="atitle">Root cause analysis – what do we know?</span> </a> </div> <div class="item" title="Op weg naar een praktische invulling van het ‘in control statement’"> <a class="latest_articles no_imgs" href="article/100656/"> <span class="auth">de Groot J, ...</span> <span class="dpub">17.04.2023</span> <span class="atitle">Op weg naar een praktische invulling van het ‘in control statement’</span> </a> </div> <div class="item" title="What is the value of internal auditing? – A literature review o ..."> <a class="latest_articles no_imgs" href="article/50375/"> <span class="auth">Eulerich A, ...</span> <span class="dpub">22.04.2020</span> <span class="atitle">What is the value of internal auditing? – A literature review on qualitative a ...</span> </a> </div> <div class="item" title="Company life cycle models and business valuation"> <a class="latest_articles no_imgs" href="article/37561/"> <span class="auth">Corbey M, de ...</span> <span class="dpub">28.10.2019</span> <span class="atitle">Company life cycle models and business valuation</span> </a> </div> <div class="item" title="Hoe transparant zijn grote gemeenten over hun duurzaamheidsprestaties?"> <a class="latest_articles no_imgs" href="article/131516/"> <span class="auth">Mol A, Budding ...</span> <span class="dpub">27.12.2024</span> <span class="atitle">Hoe transparant zijn grote gemeenten over hun duurzaamheidsprestaties?</span> </a> </div> <div class="item" title="Towards a comprehensive assessment system of local government ..."> <a class="latest_articles no_imgs" href="article/67693/"> <span class="auth">Kooij J, Groot ...</span> <span class="dpub">02.09.2021</span> <span class="atitle">Towards a comprehensive assessment system of local government fiscal health</span> </a> </div> <div class="item" title="De RJ-richtlijnen als verslaggevingsstandaard in de toelichting ..."> <a class="latest_articles no_imgs" href="article/35761/"> <span class="auth">Hardeman E</span> <span class="dpub">28.10.2019</span> <span class="atitle">De RJ-richtlijnen als verslaggevingsstandaard in de toelichting van de ...</span> </a> </div> <div class="item" title="Dubbele materialiteit: de toekomst van duurzaamheidsverslaggeving ..."> <a class="latest_articles no_imgs" href="article/101191/"> <span class="auth">van Nieuw Amerongen ...</span> <span class="dpub">17.04.2023</span> <span class="atitle">Dubbele materialiteit: de toekomst van duurzaamheidsverslaggeving volgens ...</span> </a> </div> <div class="item" title="Unlocking RPA potential: understanding the use of Robotic Process ..."> <a class="latest_articles no_imgs" href="article/109880/"> <span class="auth">Hoenderdos J, ...</span> <span class="dpub">18.06.2024</span> <span class="atitle">Unlocking RPA potential: understanding the use of Robotic Process Automation ...</span> </a> </div> <div class="item" title="Benford’s Law and Beyond: A framework for auditors"> <a class="latest_articles no_imgs" href="article/134061/"> <span class="auth">Le L, Mantelaers ...</span> <span class="dpub">27.12.2024</span> <span class="atitle">Benford’s Law and Beyond: A framework for auditors</span> </a> </div> <div class="item" title="A systematic literature review on the bright and dark sides of ..."> <a class="latest_articles no_imgs" href="article/116510/"> <span class="auth">Kerckhofs L, ...</span> <span class="dpub">24.04.2024</span> <span class="atitle">A systematic literature review on the bright and dark sides of auditors’ p ...</span> </a> </div> <div class="item" title="A survival analysis of organizational turnover in the auditing p ..."> <a class="latest_articles no_imgs" href="article/90216/"> <span class="auth">Hardies K</span> <span class="dpub">13.03.2023</span> <span class="atitle">A survival analysis of organizational turnover in the auditing profession</span> </a> </div> </div> <script> $(document).ready(function() { var owl = $(".owl-carousel"); owl.owlCarousel({ items: 5, loop: true, margin: 15, stagePadding: 2, autoplay: true, autoplayTimeout: 3000, autoplayHoverPause: true, responsiveClass:true, nav:false, responsive:{ 0:{ items:1, nav:false }, 600:{ items:3, nav:false }, 1000:{ items:5, nav:true, loop: true, } } }); }) </script> </div> </div> <script> $(document).ready(function(){ $('.tab-container').hide(); $('.tab-container:eq(0)').show(); }); </script> <div class="journal_home_info" style=""> <div class="description"><p><b>Welkom bij het Maandblad voor Accountancy en Bedrijfseconomie (MAB)!</b></p> <p>Het MAB is het enige Nederlandstalige academische Open Access tijdschrift over nieuwe ontwikkelingen binnen de accountancy, bedrijfseconomie en daaraan verwante kennisgebieden. Sinds 1924 biedt het MAB artikelen over accountantscontrole, externe verslaggeving, bestuurlijke informatieverzorging, management accounting, financiering en organisatie en management, altijd geschreven door experts en altijd praktisch relevant. De artikelen op deze website zijn voor iedereen gratis te raadplegen, u kunt het MAB steunen door een print abonnement te nemen.</p> <p>Registreer op onze website, klik op &lsquo;email alerts&rsquo; en kies onderaan voor MAB: u wordt dan van nieuwe artikelen op de hoogte gehouden!</p> <p>MAB is the only Dutch-language academic Open Access journal on new developments in accountancy, business economics and related areas. MAB was founded in 1924 and publishes articles on auditing, external reporting, accounting information systems, management accounting, finance and management and organization, always written by experts and always relevant for practitioners. The articles on this website are free for everyone to read, you can support MAB by taking a print subscription.</p> <p>Register on our website, select &lsquo;email alerts&rsquo; and choose MAB at the bottom of the page: you will receive the latest articles in your mailbox!</p></div> <div class="col_wrap row"> <div class="col-xs-12 col-md"><span class="jh_lable">Publication types:</span> Research articles, Columns, Editorials, Introductions to special issue, Letters to the editor, Book reviews</div> <div class="col-xs-12 col-md"><span class="jh_lable">Archived:</span> <a href="https://clockss.org/">CLOCKSS</a>, <a href="https://zenodo.org/">Zenodo</a>, <a href="https://www.portico.org/">Portico</a>, <a href="https://zendy.io">Zendy</a></div> </div> <div class="col_wrap row"> <div class="col-xs-12 col-md"><span class="jh_lable">Indexed:</span> <a href="https://doaj.org/">DOAJ</a>, <a href="https://www.altmetric.com/">Altmetric</a>, <a href="https://ascidatabase.com/masterjournallist.php">ASCI</a>, <a href="https://asosindex.com.tr">ASOS Indeks</a>, <a href="http://xueshu.baidu.com/">Baidu Scholar</a>, <a href="https://www.base-search.net/">BASE</a>, <a href="http://www2.cabells.com/">Cabell's Directory</a>, <a href="https://journalfinder.chronoshub.io/?jf">ChronosHub</a>, <a href="https://scholar.oversea.cnki.net/journal/search">CNKI</a>, <a href="https://www.crossref.org/">CrossRef</a>, <a href="https://www.dimensions.ai/">Dimensions</a>, <a href="https://www.econbiz.de/">EconBiz</a>, <a href="https://www.elibrary.ru/titles.asp">eLibrary</a>, <a href="https://kanalregister.hkdir.no/publiseringskanaler/erihplus/">ERIH PLUS</a>, <a href="http://ezb.uni-regensburg.de/ezeit/searchres.phtml?bibid=AAAAA&colors=1&lang=en">EZB</a>, <a href="https://www.gale.com/intl/c/academic-onefile">GALE Academic OneFile</a>, <a href="http://gooa.las.ac.cn/paperc/#/journal/all">GoOA</a>, <a href="https://scholar.google.com/">Google Scholar</a>, <a href="https://idiscover.lib.cam.ac.uk/primo-explore/jsearch?vid=44CAM_PROD&lang=en_US">iDiscover (University of Cambridge)</a>, <a href="https://journals.indexcopernicus.com/">Index Copernicus</a>, <a href="https://openpolicyfinder.jisc.ac.uk/">JISC Open Policy Finder (Formerly Sherpa services)</a>, <a href="https://www.journaltocs.ac.uk/index.php?action=search">JournalTOCs</a>, <a href="https://www.lens.org/">Lens</a>, <a href="https://eresources.loc.gov/search~S2">Library of Congress</a>, <a href="https://www.livivo.de/">LIVIVO</a>, <a href="https://www.mendeley.com/">Mendeley</a>, <a href="http://miar.ub.edu">MIAR</a>, <a href="https://academic.naver.com/">NAVER</a>, <a href="https://explore.openaire.eu/">OpenAIRE</a>, <a href="https://openalex.org/">OpenAlex</a>, <a href="https://www.readcube.com/home">ReadCube</a>, <a href="http://repec.org/">RePEc</a>, <a href="https://portal.research4life.org/content/journals">Research4Life</a>, <a href="https://researcher.life/journal">researcher.life</a>, <a href="https://www.researchgate.net/">Research Gate</a>, <a href="https://road.issn.org/">ROAD</a>, <a href="https://www.scienceopen.com/search">ScienceOpen</a>, <a href="https://app.scilit.net/publications">Scilit</a>, <a href="https://scite.ai/">Scite</a>, <a href="https://www.semanticscholar.org/">Semantic Scholar</a>, <a href="http://solo.bodleian.ox.ac.uk/primo-explore/search?vid=SOLO">SOLO (Search Oxford Libraries Online)</a>, <a href="https://swisscovery.slsp.ch/discovery/search?vid=41SLSP_NETWORK:VU1_UNION&lang=en">Swisscovery</a>, <a href="https://transpose-publishing.github.io">Transpose</a>, <a href="http://www.ulrichsweb.com/ulrichsweb/faqs.asp">Ulrichsweb™</a>, <a href="https://unpaywall.org/sources">Unpaywall</a>, <a href="https://www.worldcat.org/">WorldCat</a>, <a href="https://zdb-katalog.de">ZDB</a></div> </div> <div class="issn">ISSN 2543-1684 (online) | ISSN 0924-6304 (print)</div> </div> </div> </div> <script> $(document).ready(function() { if(0 == 1) { showLoginWarningMessage('login.php?force_logout=1&skip_autolog_hash=1', 'Another user is logged onto this computer using this browser (could be you with an alternative account). If you continue, the other user will be automatically logged out.'); } }); </script> <div class="poweredBy" style="">Powered by <a href="http://arphahub.com" target="_blank" aria-label="global.powered_by_arpha"><span class="arphalogo"></span></a> </div> <div class="P-Clear"></div> </div> </div> </div><!-- END contentWrapper --> </div><!-- END container --> <div id="P-Registration-Content"></div> <div id="P-Sample-Popup-Content"></div> <div id="warningCookie" class="warningCookie"> <div class="row arownd-xs middle-xs"> <div class="col-xs center-xs pwt_additional_class"> <p>This website uses cookies in order to improve your web experience. <a href="/about#CookiesPolicy" target="_blank">Read our Cookies Policy</a></p> </div> <div class="col-xs-2"> <a id="removeWarningCookie">OK</a> </div> </div> </div> <script type="text/javascript"> if(document.cookie.indexOf("WarningCookie") ===-1){ $("#warningCookie").show(); } else { $("#warningCookie").remove(); } $("#removeWarningCookie").click(function () { SetCookie('WarningCookie','OK', 365) /* expires in 365 days*/ $("#warningCookie").remove(); }); </script> <div id="P-General-Popup-Content" class="P-PopUp"></div> <div class="popup-background" style="display:none"></div> <!-- Start of StatCounter Code for Default Guide --> <script type="text/javascript"> var sc_project=11654574; var sc_invisible=1; var sc_security="f7561a32"; var scJsHost = (("https:" == document.location.protocol) ? "https://secure." : "http://www."); document.write("<sc"+"ript type='text/javascript' src='" + scJsHost+ "statcounter.com/counter/counter.js'></"+"script>"); </script> <noscript><div class="statcounter"><a title="Web Analytics Made Easy - StatCounter" href="http://statcounter.com/" target="_blank"><img class="statcounter" src="//c.statcounter.com/11654574/0/f7561a32/0/" alt="Web Analytics Made Easy - StatCounter"></a></div></noscript> <!-- End of StatCounter Code for Default Guide --> <!-- analytics start --> <!-- Google tag (gtag.js) --> <script async src="https://www.googletagmanager.com/gtag/js?id=G-XXH29WB8MX"></script> <script> window.dataLayer = window.dataLayer || []; function gtag(){dataLayer.push(arguments);} gtag('js', new Date()); gtag('config', 'G-XXH29WB8MX'); </script> <!-- analytics end --> </body> </html>

Pages: 1 2 3 4 5 6 7 8 9 10