Articles

<!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>Articles</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 ‘email alerts’ 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 ‘email alerts’ 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 &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 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 &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="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/browse_en.bundle.js?v=1743416507"></script> <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&subset=latin-ext" rel="stylesheet" > </head> <body class="journal_69 no_logged_user aup lang_en browseWrapper"> <div id="container" class=""> <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&gotourl=mab-online.nl%2Farticles">Register</a> | <a href="login.php?redirurl=%2F%2Farticles">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"> </span></button> </div> <div> <input id="article_radio_0" type="radio" name="search_in" value="0" onchange="$("#search_in_hidden").val(this.value);$("input[name=search_in_][value=" + this.value + "]").prop("checked", true);" checked="checked" /> <label for="article_radio_0"><span style="white-space:nowrap;" class="glyphicon glyphicon-asterisk" aria-hidden="true"><span title="To search for an exact phrase please put the search string in """>Full Text</span></span></label> </div> <div> <input id="article_radio_1" type="radio" name="search_in" value="1" onchange="$("#search_in_hidden").val(this.value);$("input[name=search_in_][value=" + this.value + "]").prop("checked", true);" /> <label for="article_radio_1"><span class="glyphicon glyphicon-list-alt" aria-hidden="true">Author</span></label> </div> <div> <input id="article_radio_2" type="radio" name="search_in" value="2" onchange="$("#search_in_hidden").val(this.value);$("input[name=search_in_][value=" + this.value + "]").prop("checked", 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="issues">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> <div class="contentWrapper constrained " id="contentWrapper"> <div id="leftSider"> <div id="filters_form_holder"> <div class="formWrapper"> <form enctype="multipart/form-data" action="browse_journal_articles.php" method="get" name="filter_articles" id="filter_articles"> <input type="hidden" name="form_name" value="filter_articles" /> <input type="hidden" name="selfurl" value="filter_articles" /> <input type="hidden" name="backurl" value="filter_articles" /> <input type="hidden" name="sortby" value="0" id="filter_articles_sortby" /> <input type="hidden" name="journal_id" value="69" /> <div class="leftSiderBlock bigBlock"> <h3>Filter</h3> <div class="P-Clear"></div> <div class="filterBlock category leftSearch hide"> <div class="filterBlockTitle" style="margin-bottom: 10px;"> Search </div> <div class=" "> <div> <div class="fieldHolder"> <input type="text" name="search_hidden" value="" id="hidden_search_text" style="display:block; width:100% !important;" onblur="delayFormSubmission('filter_articles');//$('#filter_articles').submit()" /> </div> <div class="row"> <div class="art_browse col-xs"> <label class="control control--radio"> <span title="To search for an exact phrase please put the search string in """>Full Text</span> <input type="radio" id="search_in_" name="search_in_" value="0" onclick="var search_in_ = $("input[name='search_in_']:checked").val(); $("input[name='search_in_hidden']").val(search_in_); delayFormSubmission('filter_articles');//$('#filter_articles').submit();" checked="checked" /> <div class="control__indicator"></div> </label> </div> <div class="art_browse col-xs"> <label class="control control--radio"> Author <input type="radio" id="search_in_" name="search_in_" value="1" onclick="var search_in_ = $("input[name='search_in_']:checked").val(); $("input[name='search_in_hidden']").val(search_in_); delayFormSubmission('filter_articles');//$('#filter_articles').submit();" /> <div class="control__indicator"></div> </label> </div> <div class="art_browse col-xs"> <label class="control control--radio"> Title <input type="radio" id="search_in_" name="search_in_" value="2" onclick="var search_in_ = $("input[name='search_in_']:checked").val(); $("input[name='search_in_hidden']").val(search_in_); delayFormSubmission('filter_articles');//$('#filter_articles').submit();" /> <div class="control__indicator"></div> </label> </div> </div> </div> <input type="hidden" name="search_in_hidden" value="" id="search_in_hidden" /> </div> </div> <div class="class_wrapper"> <div class="filterBlock category articles_filter"> <div class="filterBlockTitle"> by Subject <a id="subject_arrow" class="blockUpArrow tree" href="javascript:void(0);" onclick="toggleBlock('subject_arrow', 'subject_tree')"></a> </div> <div class="filterBlockContent" id="subject_tree"> <div class="P-Input-Full-Width P-W390"> <input type="text" name="alerts_subject_cats" value="" id="alerts_subject_cats_autocomplete" /> </div>  <div id="treealerts_subject_cats" class="filterBy"> <ul> <li id="s768" class="lazy folder" data="pos: 'AA'"> Accountantscontrole (Auditing) </li> <li id="s769" class="lazy folder" data="pos: 'AB'"> Bestuurlijke informatieverzorging (Management information) </li> <li id="s772" class="lazy folder" data="pos: 'AC'"> Corporate governance (Corporate governance) </li> <li id="s770" class="lazy folder" data="pos: 'AD'"> Externe verslaggeving (External reporting) </li> <li id="s771" class="lazy folder" data="pos: 'AE'"> Financiering (Finance) </li> <li id="s773" class="lazy folder" data="pos: 'AF'"> Fiscale economie (Fiscal economy) </li> <li id="s774" class="lazy folder" data="pos: 'AG'"> Management accounting (Management accounting) </li> <li id="s775" class="lazy folder" data="pos: 'AH'"> Ondernemingsrecht (Business law) </li> <li id="s776" class="lazy folder" data="pos: 'AI'"> Organisatie en Management (Organisation and management) </li> <li id="s777" class="lazy folder" data="pos: 'AJ'"> Overige vakgebieden (Other disciplines) </li> </ul> </div>  <script type="text/javascript"> //<![CDATA[ var gAdded = -1; $("#treealerts_subject_cats").dynatree({ checkbox: true, selectMode: 2, debugLevel: 0, onLazyRead: function(node){ node.appendAjax({url: "/lib/ajax_srv/autocomplete_srv.php", data: {"key": node.data.pos, // Optional url arguments "action": "get_tree_autocomplete", "table_name": "subject_categories", "filter_by_document_journal" : 1 }, success: function(node) { // Called after nodes have been created and the waiting icon was removed. var lInputVals = $("#alerts_subject_cats_autocomplete").tokenInput("get"); for ( var i = 0; i < lInputVals.length; ++i) { if($("#treealerts_subject_cats").dynatree("getTree").getNodeByKey(lInputVals[i].id)) $("#treealerts_subject_cats").dynatree("getTree").getNodeByKey(lInputVals[i].id).select(); } }, error: function(node, XMLHttpRequest, textStatus, errorThrown) { // Called on error, after error icon was created. }, cache: false }); }, onSelect: function(flag, node) { if (!flag) { // Deselected item //$("#treealerts_subject_cats").dynatree("getTree").visit(function(node){ if( !node.bSelected ) { var lInputVals = $("#alerts_subject_cats_autocomplete").tokenInput("get"); for ( var i = 0; i < lInputVals.length; ++i) { if(lInputVals[i].id == node.data.key){ $("#alerts_subject_cats_autocomplete").tokenInput("remove", { id: lInputVals[i].id }); break; } } } //}); }else{ if( gAdded == node.data.key ){ }else{ var lDontAdd = 0; var lInputVals = $("#alerts_subject_cats_autocomplete").tokenInput("get"); for ( var i = 0; i < lInputVals.length; ++i) { if(lInputVals[i].id == node.data.key){ lDontAdd = 1; break; } } if(!lDontAdd){ $("#alerts_subject_cats_autocomplete").tokenInput("add", { id: node.data.key, name: node.data.title }); } } gAdded = -1; } }, onDblClick: function(node, event) { node.toggleSelect(); }, onKeydown: function(node, event) { if( event.which == 32 ) { node.toggleSelect(); return false; } }, onActivate: function(node) { }, onDeactivate: function(node) { }, // The following options are only required, if we have more than one tree on one page: //initId: "treeData", cookieId: "dynatree-Cb-alerts_subject_cats", idPrefix: "dynatree-Cb-alerts_subject_cats" }); $("#alerts_subject_cats_autocomplete").tokenInput( "/lib/ajax_srv/autocomplete_srv.php" + "?action=get_reg_autocomplete&filter_by_document_journal=1&table_name=subject_categories", { theme: "facebook", queryParam: "term", preventDuplicates: true, minChars: 3, onResult: function(data){ return data; }, onAdd: function(item){ var input = '<input id="alerts_subject_cats' + item.id + '_hiddenInp" name="alerts_subject_cats[]" value="' + item.id + '" type="hidden"></input>'; $(input).insertBefore( "#alerts_subject_cats_autocomplete" ); gAdded = item.id; if( $("#treealerts_subject_cats").dynatree("getTree").getNodeByKey(item.id) ) { $("#treealerts_subject_cats").dynatree("getTree").getNodeByKey(item.id).activate(); $("#treealerts_subject_cats").dynatree("getTree").getNodeByKey(item.id).select(); } else { console.log(item.id + " was not found in the currently loaded part of the tree"); } if (typeof initComplete == "boolean" && initComplete) { //console.log("Init is complete; this is a user add"); delayFormSubmission(gFormToSubmit, 0); //$('#' + gFormToSubmit).submit(); } }, onDelete: function(item){ $( "#alerts_subject_cats" + item.id + "_hiddenInp" ).remove(); if( $("#treealerts_subject_cats").dynatree("getTree").getNodeByKey(item.id) ) { $("#treealerts_subject_cats").dynatree("getTree").getNodeByKey(item.id).select(false); $("#treealerts_subject_cats").dynatree("getTree").getNodeByKey(item.id).deactivate(); } delayFormSubmission(gFormToSubmit, 0); //$('#' + gFormToSubmit).submit(); } } ); //]]> </script> <script type="text/javascript"> //<![CDATA[ // Тук популираме първоначално инпута със селектнатите стойности или ако има грешка при сейв със селектнатите + новоселектнатите преди сейв var lSelectedCats = []; /*if(!lSelectedCats.length) toggleBlock('subject_arrow', 'subject_tree');*/ for ( var i = 0; i < lSelectedCats.length; i++) { $("#alerts_subject_cats_autocomplete").tokenInput("add", lSelectedCats[i]); } //]]> </script> </div> </div> </div> <script type="text/javascript"> //<![CDATA[ initComplete = true; gFormToSubmit = "filter_articles"; lRadioSetCheckedByAttrFunction("#search_in_hidden", "name", "search_in_"); lRadioSetCheckedByAttrFunction("#search_in_hidden", "name", "search_in"); lInputCloneValueFunction("#hidden_search_text", "#stext"); //]]> </script> <div class="filterBlock category"> <div class="filterBlockTitle"> by Publication Date (dd/mm/yyyy) </div> <div class="filterBlockContent"> <div class="dateHolder"> <div style="float: left; margin-right: 5px;">from</div> <div class="fieldHolder date"> <input type="text" name="from_date" value="" class="" id="from_date" /> </div> </div> <div class="dateHolder"> <div style="float: left; margin-right: 5px; margin-left: 10px;">to</div> <div class="fieldHolder date"> <input type="text" name="to_date" value="" class="" id="to_date" /> </div> </div> <div class="P-Clear"></div> <script type="text/javascript"> $(function() { $( "#from_date, #to_date" ).datepicker({ showOn: "button", buttonImage: "/i/icons_calendar.svg", buttonImageOnly: true, dateFormat: 'dd/mm/yy', onSelect: function(dateStr) { delayFormSubmission('filter_articles'); //$('#filter_articles').submit(); } }); }); </script> </div> </div> <div class="filterBlock category" style=""> <div class="filterBlockTitle" style="margin-bottom: 10px;"> by Publication Type </div> <div class="filterBlockContent sec_type row"> <div class="label_section_types col-xs-6 no-col-padding"> <label class="control control--checkbox"> MAB-scriptieprijs <span class="sec_type_counts">(4)</span> <input type="checkbox" id="chk_708" name="section_type[]" value="708" class="producttypes" class="producttypes" onclick="delayFormSubmission('filter_articles');" /> <div class="control__indicator"></div> </label> </div> <div class="label_section_types col-xs-6 no-col-padding"> <label class="control control--checkbox"> Response <span class="sec_type_counts">(1)</span> <input type="checkbox" id="chk_709" name="section_type[]" value="709" class="producttypes" class="producttypes" onclick="delayFormSubmission('filter_articles');" /> <div class="control__indicator"></div> </label> </div> <div class="label_section_types col-xs-6 no-col-padding"> <label class="control control--checkbox"> Accountantscontrole <span class="sec_type_counts">(167)</span> <input type="checkbox" id="chk_399" name="section_type[]" value="399" class="producttypes" class="producttypes" onclick="delayFormSubmission('filter_articles');" /> <div class="control__indicator"></div> </label> </div> <div class="label_section_types col-xs-6 no-col-padding"> <label class="control control--checkbox"> Article <span class="sec_type_counts">(5587)</span> <input type="checkbox" id="chk_413" name="section_type[]" value="413" class="producttypes" class="producttypes" onclick="delayFormSubmission('filter_articles');" /> <div class="control__indicator"></div> </label> </div> <div class="label_section_types col-xs-6 no-col-padding"> <label class="control control--checkbox"> Belastingen <span class="sec_type_counts">(2)</span> <input type="checkbox" id="chk_400" name="section_type[]" value="400" class="producttypes" class="producttypes" onclick="delayFormSubmission('filter_articles');" /> <div class="control__indicator"></div> </label> </div> <div class="label_section_types col-xs-6 no-col-padding"> <label class="control control--checkbox"> Bestuurlijke informatieverzorging <span class="sec_type_counts">(107)</span> <input type="checkbox" id="chk_401" name="section_type[]" value="401" class="producttypes" class="producttypes" onclick="delayFormSubmission('filter_articles');" /> <div class="control__indicator"></div> </label> </div> <div class="label_section_types col-xs-6 no-col-padding"> <label class="control control--checkbox"> Column <span class="sec_type_counts">(22)</span> <input type="checkbox" id="chk_402" name="section_type[]" value="402" class="producttypes" class="producttypes" onclick="delayFormSubmission('filter_articles');" /> <div class="control__indicator"></div> </label> </div> <div class="label_section_types col-xs-6 no-col-padding"> <label class="control control--checkbox"> Corporate Governance <span class="sec_type_counts">(27)</span> <input type="checkbox" id="chk_403" name="section_type[]" value="403" class="producttypes" class="producttypes" onclick="delayFormSubmission('filter_articles');" /> <div class="control__indicator"></div> </label> </div> <div class="label_section_types col-xs-6 no-col-padding"> <label class="control control--checkbox"> Externe verslaggeving <span class="sec_type_counts">(198)</span> <input type="checkbox" id="chk_404" name="section_type[]" value="404" class="producttypes" class="producttypes" onclick="delayFormSubmission('filter_articles');" /> <div class="control__indicator"></div> </label> </div> <div class="label_section_types col-xs-6 no-col-padding"> <label class="control control--checkbox"> Financiering <span class="sec_type_counts">(110)</span> <input type="checkbox" id="chk_405" name="section_type[]" value="405" class="producttypes" class="producttypes" onclick="delayFormSubmission('filter_articles');" /> <div class="control__indicator"></div> </label> </div> <div class="label_section_types col-xs-6 no-col-padding"> <label class="control control--checkbox"> Literature Review <span class="sec_type_counts">(16)</span> <input type="checkbox" id="chk_420" name="section_type[]" value="420" class="producttypes" class="producttypes" onclick="delayFormSubmission('filter_articles');" /> <div class="control__indicator"></div> </label> </div> <div class="label_section_types col-xs-6 no-col-padding"> <label class="control control--checkbox"> Management Accounting <span class="sec_type_counts">(132)</span> <input type="checkbox" id="chk_406" name="section_type[]" value="406" class="producttypes" class="producttypes" onclick="delayFormSubmission('filter_articles');" /> <div class="control__indicator"></div> </label> </div> <div class="label_section_types col-xs-6 no-col-padding"> <label class="control control--checkbox"> Marketing <span class="sec_type_counts">(2)</span> <input type="checkbox" id="chk_407" name="section_type[]" value="407" class="producttypes" class="producttypes" onclick="delayFormSubmission('filter_articles');" /> <div class="control__indicator"></div> </label> </div> <div class="label_section_types col-xs-6 no-col-padding"> <label class="control control--checkbox"> MKB en Ondernemerschap <span class="sec_type_counts">(2)</span> <input type="checkbox" id="chk_408" name="section_type[]" value="408" class="producttypes" class="producttypes" onclick="delayFormSubmission('filter_articles');" /> <div class="control__indicator"></div> </label> </div> <div class="label_section_types col-xs-6 no-col-padding"> <label class="control control--checkbox"> Ondernemingsrecht <span class="sec_type_counts">(3)</span> <input type="checkbox" id="chk_409" name="section_type[]" value="409" class="producttypes" class="producttypes" onclick="delayFormSubmission('filter_articles');" /> <div class="control__indicator"></div> </label> </div> <div class="label_section_types col-xs-6 no-col-padding"> <label class="control control--checkbox"> Organisatie & Management <span class="sec_type_counts">(86)</span> <input type="checkbox" id="chk_410" name="section_type[]" value="410" class="producttypes" class="producttypes" onclick="delayFormSubmission('filter_articles');" /> <div class="control__indicator"></div> </label> </div> <div class="label_section_types col-xs-6 no-col-padding"> <label class="control control--checkbox"> Overige vakgebieden <span class="sec_type_counts">(133)</span> <input type="checkbox" id="chk_411" name="section_type[]" value="411" class="producttypes" class="producttypes" onclick="delayFormSubmission('filter_articles');" /> <div class="control__indicator"></div> </label> </div> <div class="label_section_types col-xs-6 no-col-padding"> <label class="control control--checkbox"> Redactioneel <span class="sec_type_counts">(9)</span> <input type="checkbox" id="chk_412" name="section_type[]" value="412" class="producttypes" class="producttypes" onclick="delayFormSubmission('filter_articles');" /> <div class="control__indicator"></div> </label> </div> <div class="label_section_types col-xs-6 no-col-padding"> <label class="control control--checkbox"> Introduction to special issue <span class="sec_type_counts">(20)</span> <input type="checkbox" id="chk_309" name="section_type[]" value="309" class="producttypes" class="producttypes" onclick="delayFormSubmission('filter_articles');" /> <div class="control__indicator"></div> </label> </div> <div class="label_section_types col-xs-6 no-col-padding"> <label class="control control--checkbox"> Essay <span class="sec_type_counts">(27)</span> <input type="checkbox" id="chk_380" name="section_type[]" value="380" class="producttypes" class="producttypes" onclick="delayFormSubmission('filter_articles');" /> <div class="control__indicator"></div> </label> </div> <div class="label_section_types col-xs-6 no-col-padding"> <label class="control control--checkbox"> Research Article <span class="sec_type_counts">(466)</span> <input type="checkbox" id="chk_307" name="section_type[]" value="307" class="producttypes" class="producttypes" onclick="delayFormSubmission('filter_articles');" /> <div class="control__indicator"></div> </label> </div> <div class="label_section_types col-xs-6 no-col-padding"> <label class="control control--checkbox"> Column <span class="sec_type_counts">(22)</span> <input type="checkbox" id="chk_321" name="section_type[]" value="321" class="producttypes" class="producttypes" onclick="delayFormSubmission('filter_articles');" /> <div class="control__indicator"></div> </label> </div> <div class="label_section_types col-xs-6 no-col-padding"> <label class="control control--checkbox"> Letter To The Editor <span class="sec_type_counts">(1)</span> <input type="checkbox" id="chk_710" name="section_type[]" value="710" class="producttypes" class="producttypes" onclick="delayFormSubmission('filter_articles');" /> <div class="control__indicator"></div> </label> </div> <div class="label_section_types col-xs-6 no-col-padding"> <label class="control control--checkbox"> Book Review <span class="sec_type_counts">(5)</span> <input type="checkbox" id="chk_350" name="section_type[]" value="350" class="producttypes" class="producttypes" onclick="delayFormSubmission('filter_articles');" /> <div class="control__indicator"></div> </label> </div> <div class="label_section_types col-xs-6 no-col-padding"> <label class="control control--checkbox"> Editorial <span class="sec_type_counts">(12)</span> <input type="checkbox" id="chk_310" name="section_type[]" value="310" class="producttypes" class="producttypes" onclick="delayFormSubmission('filter_articles');" /> <div class="control__indicator"></div> </label> </div> </div> </div> <div class="filterBlock category" style="display:none;"> <div class="filterBlockTitle" style="margin-bottom: 10px;"> by Journal </div> <div class="filterBlockContent sec_type row"> </div> </div> <div class="filterBlock category"> <div class="filterBlockTitle"> by Funding Agency </div> <div class="filterBlockContent"> <div class="fieldHolder bigColField fund_ag"> <input type="text" name="funding_agency" value="" onblur="delayFormSubmission('filter_articles');//$('#filter_articles').submit()" style="width:100% !important" class="fund_ag" /> </div> <div class="P-Clear"></div> </div> </div> <script type="text/javascript"> $(document).ready(function(){ $("#filter_articles").submit(function(){ $("input").each(function(index, obj){ this.disabled = !($(this).val()); }); }); }); </script> <div class="buttonsHolder"> <input type="submit" name="tAction" value="Filter" style="display:none" class="notranslate" /> <div class="P-Grey-Btn-Holder"> <a class="P-Grey-Btn-Middle" href="browse_journal_articles.php?journal_id=69">Clear filters</a> </div> <div class="P-Clear"></div> </div> <div class="P-Clear"></div> </div> </form> </div> <div class="poweredBy">Powered by <a href="http://arphahub.com" target="_blank" aria-label="global.powered_by_arpha"><span class="arphalogo"></span></a> </div> </div> </div> <div class="flex_wrapper3"> <div id="contentSmallHolder"> <div id="contentSmall"> <input type="hidden" name="sectiontypevals" value="" id="sectiontypevals"> <div class="article_title_with_sort"> <h1 class="issue_title_identifier with_filters"> Articles </h1> <div class="P-Input-Full-Width P-W300 fieldHolder P-SelectHolder P-Articles-Sort-Select"> <div class="article_sort_text_wrapper"> Sort by: </div> <div class="article_sort_select_wrapper"> <select name="country" onchange="SortArticleResults(this, '')" id="countries"> <option value="3" style="padding-left: 10px;" >Publication date newest</option> <option value="4" style="padding-left: 10px;" >Publication date oldest</option> <option value="1" style="padding-left: 10px;" >Total views</option> <option value="2" style="padding-left: 10px;" >Unique views</option> <option value="6" style="padding-left: 10px;" >Best match</option> <option value="8" style="padding-left: 10px;" >Citations count</option><option value="10001" style="padding-left: 10px;" >Highly accessed (last month)</option><option value="10002" style="padding-left: 10px;" >Highly accessed (last 3 months)</option><option value="10003" style="padding-left: 10px;" >Highly accessed (last 6 months)</option><option value="10004" style="padding-left: 10px;" >Highly accessed (last year)</option> </select> </div> </div> </div> <div class="P-Clear"></div> <div style="margin: 10px 16px;" class="bc_j_69"> <div class="nav_border"> <div class="row middle-xs between-xs"> <div class="col_no_padding col-xs start-xs"> <div class="selectPage noMargin"> <a class="page active"><span>1</span></a> <a href="/browse_journal_articles.php?journal_name=mab&lang=&journal_id=69&p=1" class="page"> <span>2</span> </a> <a href="/browse_journal_articles.php?journal_name=mab&lang=&journal_id=69&p=2" class="page"> <span>3</span> </a> <a href="/browse_journal_articles.php?journal_name=mab&lang=&journal_id=69&p=3" class="page"> <span>4</span> </a> <a href="/browse_journal_articles.php?journal_name=mab&lang=&journal_id=69&p=4" class="page"> <span>5</span> </a> <div class="more"> <a href="/browse_journal_articles.php?journal_name=mab&lang=&journal_id=69&p=5"><img src="/i/next.svg" alt="Right Arrow" /></a> </div> <div class="P-Clear"></div></div> </div> <div class="col-xs-6 end-xs browse_select_articles"> <div class="browse_articles_download hidden-sm-down"> <div class="row middle-xs end-xs"> <div class="col-xs-6 end-xs"> Select:   <a href="javascript:void(0)" title="Select all visible articles" onclick="selectAllItems('itemCheckBox')">All</a>   <a href="javascript:void(0)" title="Reset selection" onclick="deselectAllItems('itemCheckBox')">None</a> </div> <div class="col-xs-6 end-xs col_no_padding"> Download: <div class="research article_type" title="Export selected article citations" onclick="openCitationsPopup()"> Citation </div> <div class="research article_type xml_type" title="Export selected article XMLs" onclick="exportArchive('xml')"> XML </div> <div class="research article_type" title="Export selected article PDFs" onclick="exportArchive('pdf')"> PDF </div> </div> </div> </div> </div><div id="P-Ajax-Loading-Image-Main"> <img src="./i/loading.gif" alt="" /> </div> <div id="P-Sample-Popup-Content" class="paddingForm"> <form name="citations_popup_form" method="post"> <input type="hidden" name="article_id" id="article_id" value="" /> <div class="P-Registration-Content-Fields"> <div class="input-reg-title">Export format</div> <div class="P-Input-Full-Width P-W100 fieldHolder"> <select name="format"> <option value="RIS">RIS</option> <option value="BIBTEX">BIBTEX</option> <option value="Bookends">Bookends</option> <option value="EasyBib">EasyBib</option> <option value="EndNote">EndNote (tagged)</option> <option value="EndNote_XML">EndNote 8 (xml)</option> <option value="Medlars">Medlars</option> <option value="Mendeley">Mendeley</option> <option value="Papers">Papers</option> <option value="RefWorks">RefWorks Tagged</option> <option value="Ref_Manager">Ref Manager</option> <option value="Zotero">Zotero</option> <option value="Mods">Mods (xml)</option> <option value="Txt">Plain text (txt)</option> </select> </div> <br/> <div class="P-Grey-Btn-Middle"> <a href="javascript:void(0);" onclick="exportCitationsArchive()">Download</a> </div> </div> </form> </div> </div> </div> <div class="article"> <div class="row"> <div class="articleCovertd" style="width: 106px"> <div class="articleCoverImageHolder"> <a href="/article/150426/"> <img class="bra" decoding="async" loading="lazy" height="106" width="106" src="https://mab-online.nl//img/7TVeXpoqfNYT89tyrm3ifrTeG9Wv8P676JSQp/H2pj9hhtoybol4GF7LEbj3fxHT5Fo8esHsttYAZJRnZBHaclqaWK47d9IQa44gjyjKEhD1dDA=.jpg" alt="Zullen onze accountants fraude gaan ontdekken?" /> </a> </div> </div> <div class="ArtBrowseInfo col-xs" > <div class="iss_holder row top-xs"> <div class="col-md-3 col-xs-5 research article_type" onclick="filterFromBy('filter_articles', '321');"> Column </div> <div class="iss unselectable research col-xs brl" style="margin-left: 10px;min-height: 23px;"> </div> <div class="iss unselectable research col-xs-1 end-xs row brr" style="margin-left: -2px;min-height: 23px; padding: 4px 8px;"> </div> </div> <div class="articleHeadline"> <div class="row between-xs"> <div class="col_no_padding col-xs-11 start-xs articleHeadline"> <a href="/article/150426/"> Zullen onze accountants fraude gaan ontdekken? </a> </div> <div class="col browse_select_articles" title="Select multiple articles and use the bulk-download functionality at the top of the page to export multiple article citations, XMLs or PDFs."> <label class="control control--checkbox"> <input type="checkbox" id="itemCheckBox_150426" name="itemCheckBox" value="150426"> <div class="control__indicator"></div> </label> </div> </div> </div> <div class="authors_list_holder"> <a class="authors_list_holder" href="browse_journal_articles_by_author?user_id=49719"> Oscar van Leeuwen</a> </div> <div class="row DoiRow middle-xs"> <div class="col-md-3 col-xs-8 col_no_padding"><div class="ArtDoi subLink"><a href="https://doi.org/10.5117/mab.99.150426">10.5117/mab.99.150426</a></div></div> <div class="col-md-2 col-xs-4 col_no_padding"><i class="fa fa-calendar" aria-hidden="true"></i>  19-03-2025</div> <div class="col-md-2 col-xs-12 col_no_padding"></div> <div class="col-md-2 col-xs-12 col_no_padding"></div> <div class="col-md-3 col-xs-12 end-md col_no_padding"></div> </div> <div class="row middle-xs"> <div class="col_no_padding col-md-3 col-xs-8" > <i class="fa fa-eye" aria-hidden="true"></i> <span> Unique: 247 | Total: 463 <span style="display:none;"> | Access Period: </span> </span> </div> <div class="col_no_padding col-md-2 col-xs-12 row" style="display:none;"> <a href="/article/150426/list/18/"><span class="icons_citation"></span></a> <span style="align-self: center;"></span> </div>  <div class="col_no_padding col-md"> <div class="row middle-xs"><div class="col_no_padding col-md-5 col-xs container-flex" style="min-width: 60px"><i class="fa fa-file-o" aria-hidden="true"></i> <span> 53-55</span></div></div> </div> <div class="col-md col-xs-12 DownLink end-xs col_no_padding"> <div class="row end-md"> <div class="col-xs browse_button"><a href="/article/150426/">HTML</a></div> <div class="col-xs browse_button"><a target="_blank" title="XML" href="/article/150426/download/xml/">XML</a></div> <div class="col-xs browse_button"><a href="/article/150426/download/pdf/1284065" title="PDF">PDF</a></div> </div> </div> </div> </div> </div> </div> <div class="article"> <div class="row"> <div class="articleCovertd" style="width: 106px"> <div class="articleCoverImageHolder"> <a href="/article/136538/"> <img class="bra" decoding="async" loading="lazy" height="106" width="106" src="https://mab-online.nl//img/7TVeXpoqfNYT89tyrm3ifrTeG9Wv8P676JSQp/H2pj9hhtoybol4GF7LAr3pPRTSvhlgI5ic494fY9lmYBWVAgjHFv94ao9RXs9y.jpg" alt="Onderzoek naar de invloeden van bestuur, ..." /> </a> </div> </div> <div class="ArtBrowseInfo col-xs" > <div class="iss_holder row top-xs"> <div class="col-md-3 col-xs-5 research article_type" onclick="filterFromBy('filter_articles', '307');"> Research Article </div> <div class="iss unselectable research col-xs brl" style="margin-left: 10px;min-height: 23px;"> </div> <div class="iss unselectable research col-xs-1 end-xs row brr" style="margin-left: -2px;min-height: 23px; padding: 4px 8px;"> </div> </div> <div class="articleHeadline"> <div class="row between-xs"> <div class="col_no_padding col-xs-11 start-xs articleHeadline"> <a href="/article/136538/"> Onderzoek naar de invloeden van bestuur, toezichthouders, managers en audits op de kwaliteit van frauderisicoanalyses </a> </div> <div class="col browse_select_articles" title="Select multiple articles and use the bulk-download functionality at the top of the page to export multiple article citations, XMLs or PDFs."> <label class="control control--checkbox"> <input type="checkbox" id="itemCheckBox_136538" name="itemCheckBox" value="136538"> <div class="control__indicator"></div> </label> </div> </div> </div> <div class="authors_list_holder"> <a class="authors_list_holder" href="browse_journal_articles_by_author?user_id=60202"> Jan Droogsma</a>, <a class="authors_list_holder" href="browse_journal_articles_by_author?user_id=49719"> Oscar van Leeuwen</a> </div> <div class="row DoiRow middle-xs"> <div class="col-md-3 col-xs-8 col_no_padding"><div class="ArtDoi subLink"><a href="https://doi.org/10.5117/mab.99.136538">10.5117/mab.99.136538</a></div></div> <div class="col-md-2 col-xs-4 col_no_padding"><i class="fa fa-calendar" aria-hidden="true"></i>  19-03-2025</div> <div class="col-md-2 col-xs-12 col_no_padding"></div> <div class="col-md-2 col-xs-12 col_no_padding"></div> <div class="col-md-3 col-xs-12 end-md col_no_padding"></div> </div> <div class="row middle-xs"> <div class="col_no_padding col-md-3 col-xs-8" > <i class="fa fa-eye" aria-hidden="true"></i> <span> Unique: 157 | Total: 314 <span style="display:none;"> | Access Period: </span> </span> </div> <div class="col_no_padding col-md-2 col-xs-12 row" style="display:none;"> <a href="/article/136538/list/18/"><span class="icons_citation"></span></a> <span style="align-self: center;"></span> </div>  <div class="col_no_padding col-md"> <div class="row middle-xs"><div class="col_no_padding col-md-5 col-xs container-flex" style="min-width: 60px"><i class="fa fa-file-o" aria-hidden="true"></i> <span> 37-51</span></div></div> </div> <div class="col-md col-xs-12 DownLink end-xs col_no_padding"> <div class="row end-md"> <div class="col-xs browse_button"><a href="/article/136538/">HTML</a></div> <div class="col-xs browse_button"><a target="_blank" title="XML" href="/article/136538/download/xml/">XML</a></div> <div class="col-xs browse_button"><a href="/article/136538/download/pdf/1284120" title="PDF">PDF</a></div> </div> </div> </div> </div> </div> </div> <div class="article"> <div class="row"> <div class="articleCovertd" style="width: 106px"> <div class="articleCoverImageHolder"> <a href="/article/135758/"> <img class="bra" decoding="async" loading="lazy" height="106" width="106" src="https://mab-online.nl//img/7TVeXpoqfNYT89tyrm3ifrTeG9Wv8P676JSQp/H2pj9hhtoybol4GF7LAr3pPRTSvhlgI5ic494fY9lmYBWVAgjHFv95bYpRXs9y.jpg" alt="Beïnvloeden generatieverschillen het ..." /> </a> </div> </div> <div class="ArtBrowseInfo col-xs" > <div class="iss_holder row top-xs"> <div class="col-md-3 col-xs-5 research article_type" onclick="filterFromBy('filter_articles', '307');"> Research Article </div> <div class="iss unselectable research col-xs brl" style="margin-left: 10px;min-height: 23px;"> </div> <div class="iss unselectable research col-xs-1 end-xs row brr" style="margin-left: -2px;min-height: 23px; padding: 4px 8px;"> </div> </div> <div class="articleHeadline"> <div class="row between-xs"> <div class="col_no_padding col-xs-11 start-xs articleHeadline"> <a href="/article/135758/"> Beïnvloeden generatieverschillen het belang van sociale waarden bij de keuze voor het accountantsberoep? </a> </div> <div class="col browse_select_articles" title="Select multiple articles and use the bulk-download functionality at the top of the page to export multiple article citations, XMLs or PDFs."> <label class="control control--checkbox"> <input type="checkbox" id="itemCheckBox_135758" name="itemCheckBox" value="135758"> <div class="control__indicator"></div> </label> </div> </div> </div> <div class="authors_list_holder"> <a class="authors_list_holder" href="browse_journal_articles_by_author?user_id=234762"> Kim Hutten</a>, <a class="inline-orcid" href="https://orcid.org/0000-0001-7502-6705" target="_blank">   </a> <a class="authors_list_holder" href="browse_journal_articles_by_author?user_id=85928"> Bob van Kuijck</a> </div> <div class="row DoiRow middle-xs"> <div class="col-md-3 col-xs-8 col_no_padding"><div class="ArtDoi subLink"><a href="https://doi.org/10.5117/mab.99.135758">10.5117/mab.99.135758</a></div></div> <div class="col-md-2 col-xs-4 col_no_padding"><i class="fa fa-calendar" aria-hidden="true"></i>  19-03-2025</div> <div class="col-md-2 col-xs-12 col_no_padding"></div> <div class="col-md-2 col-xs-12 col_no_padding"></div> <div class="col-md-3 col-xs-12 end-md col_no_padding"></div> </div> <div class="row middle-xs"> <div class="col_no_padding col-md-3 col-xs-8" > <i class="fa fa-eye" aria-hidden="true"></i> <span> Unique: 154 | Total: 615 <span style="display:none;"> | Access Period: </span> </span> </div> <div class="col_no_padding col-md-2 col-xs-12 row" style="display:none;"> <a href="/article/135758/list/18/"><span class="icons_citation"></span></a> <span style="align-self: center;"></span> </div>  <div class="col_no_padding col-md"> <div class="row middle-xs"><div class="col_no_padding col-md-5 col-xs container-flex" style="min-width: 60px"><i class="fa fa-file-o" aria-hidden="true"></i> <span> 25-35</span></div></div> </div> <div class="col-md col-xs-12 DownLink end-xs col_no_padding"> <div class="row end-md"> <div class="col-xs browse_button"><a href="/article/135758/">HTML</a></div> <div class="col-xs browse_button"><a target="_blank" title="XML" href="/article/135758/download/xml/">XML</a></div> <div class="col-xs browse_button"><a href="/article/135758/download/pdf/1284055" title="PDF">PDF</a></div> </div> </div> </div> </div> </div> </div> <div class="article"> <div class="row"> <div class="articleCovertd" style="width: 106px"> <div class="articleCoverImageHolder"> <a href="/article/138044/"> <img class="bra" decoding="async" loading="lazy" height="106" width="106" src="https://mab-online.nl//img/7TVeXpoqfNYT89tyrm3ifrTeG9Wv8P676JSQp/H2pj9hhtoybol4GF7LAr3pPRTSvhlgI5ic494fY9lmYBWVAgjHFv95aoVRXs9y.jpg" alt="Accountability en responsibility nader ..." /> </a> </div> </div> <div class="ArtBrowseInfo col-xs" > <div class="iss_holder row top-xs"> <div class="col-md-3 col-xs-5 research article_type" onclick="filterFromBy('filter_articles', '380');"> Essay </div> <div class="iss unselectable research col-xs brl" style="margin-left: 10px;min-height: 23px;"> </div> <div class="iss unselectable research col-xs-1 end-xs row brr" style="margin-left: -2px;min-height: 23px; padding: 4px 8px;"> </div> </div> <div class="articleHeadline"> <div class="row between-xs"> <div class="col_no_padding col-xs-11 start-xs articleHeadline"> <a href="/article/138044/"> Accountability en responsibility nader beschouwd </a> </div> <div class="col browse_select_articles" title="Select multiple articles and use the bulk-download functionality at the top of the page to export multiple article citations, XMLs or PDFs."> <label class="control control--checkbox"> <input type="checkbox" id="itemCheckBox_138044" name="itemCheckBox" value="138044"> <div class="control__indicator"></div> </label> </div> </div> </div> <div class="authors_list_holder"> <a class="inline-orcid" href="https://orcid.org/0000-0002-9584-0445" target="_blank">   </a> <a class="authors_list_holder" href="browse_journal_articles_by_author?user_id=50083"> Ivo De Loo</a> </div> <div class="row DoiRow middle-xs"> <div class="col-md-3 col-xs-8 col_no_padding"><div class="ArtDoi subLink"><a href="https://doi.org/10.5117/mab.99.138044">10.5117/mab.99.138044</a></div></div> <div class="col-md-2 col-xs-4 col_no_padding"><i class="fa fa-calendar" aria-hidden="true"></i>  19-03-2025</div> <div class="col-md-2 col-xs-12 col_no_padding"></div> <div class="col-md-2 col-xs-12 col_no_padding"></div> <div class="col-md-3 col-xs-12 end-md col_no_padding"></div> </div> <div class="row middle-xs"> <div class="col_no_padding col-md-3 col-xs-8" > <i class="fa fa-eye" aria-hidden="true"></i> <span> Unique: 104 | Total: 237 <span style="display:none;"> | Access Period: </span> </span> </div> <div class="col_no_padding col-md-2 col-xs-12 row" style="display:none;"> <a href="/article/138044/list/18/"><span class="icons_citation"></span></a> <span style="align-self: center;"></span> </div>  <div class="col_no_padding col-md"> <div class="row middle-xs"><div class="col_no_padding col-md-5 col-xs container-flex" style="min-width: 60px"><i class="fa fa-file-o" aria-hidden="true"></i> <span> 19-23</span></div></div> </div> <div class="col-md col-xs-12 DownLink end-xs col_no_padding"> <div class="row end-md"> <div class="col-xs browse_button"><a href="/article/138044/">HTML</a></div> <div class="col-xs browse_button"><a target="_blank" title="XML" href="/article/138044/download/xml/">XML</a></div> <div class="col-xs browse_button"><a href="/article/138044/download/pdf/1284026" title="PDF">PDF</a></div> </div> </div> </div> </div> </div> </div> <div class="article"> <div class="row"> <div class="articleCovertd" style="width: 106px"> <div class="articleCoverImageHolder"> <a href="/article/134184/"> <img class="bra" decoding="async" loading="lazy" height="106" width="106" src="https://mab-online.nl//img/7TVeXpoqfNYT89tyrm3ifrTeG9Wv8P676JSQp/H2pj9hhtoybol4GF7LAr3pPRTSvhlgLJ6c494fY9lmYBWVAgjHGfl9aIhRXs9y.jpg" alt="The impact of Shareholder Rights Directive ..." /> </a> </div> </div> <div class="ArtBrowseInfo col-xs" > <div class="iss_holder row top-xs"> <div class="col-md-3 col-xs-5 research article_type" onclick="filterFromBy('filter_articles', '307');"> Research Article </div> <div class="iss unselectable research col-xs brl" style="margin-left: 10px;min-height: 23px;"> </div> <div class="iss unselectable research col-xs-1 end-xs row brr" style="margin-left: -2px;min-height: 23px; padding: 4px 8px;"> </div> </div> <div class="articleHeadline"> <div class="row between-xs"> <div class="col_no_padding col-xs-11 start-xs articleHeadline"> <a href="/article/134184/"> The impact of Shareholder Rights Directive II on the level and structure of CEO compensation </a> </div> <div class="col browse_select_articles" title="Select multiple articles and use the bulk-download functionality at the top of the page to export multiple article citations, XMLs or PDFs."> <label class="control control--checkbox"> <input type="checkbox" id="itemCheckBox_134184" name="itemCheckBox" value="134184"> <div class="control__indicator"></div> </label> </div> </div> </div> <div class="authors_list_holder"> <a class="authors_list_holder" href="browse_journal_articles_by_author?user_id=233816"> Nguyen Trong Tien Phan</a>, <a class="inline-orcid" href="https://orcid.org/0000-0001-8263-5728" target="_blank">   </a> <a class="authors_list_holder" href="browse_journal_articles_by_author?user_id=233822"> Niklas Meyer</a> </div> <div class="row DoiRow middle-xs"> <div class="col-md-3 col-xs-8 col_no_padding"><div class="ArtDoi subLink"><a href="https://doi.org/10.5117/mab.99.134184">10.5117/mab.99.134184</a></div></div> <div class="col-md-2 col-xs-4 col_no_padding"><i class="fa fa-calendar" aria-hidden="true"></i>  07-03-2025</div> <div class="col-md-2 col-xs-12 col_no_padding"></div> <div class="col-md-2 col-xs-12 col_no_padding"></div> <div class="col-md-3 col-xs-12 end-md col_no_padding"></div> </div> <div class="row middle-xs"> <div class="col_no_padding col-md-3 col-xs-8" > <i class="fa fa-eye" aria-hidden="true"></i> <span> Unique: 274 | Total: 498 <span style="display:none;"> | Access Period: </span> </span> </div> <div class="col_no_padding col-md-2 col-xs-12 row" style="display:none;"> <a href="/article/134184/list/18/"><span class="icons_citation"></span></a> <span style="align-self: center;"></span> </div>  <div class="col_no_padding col-md"> <div class="row middle-xs"><div class="col_no_padding col-md-5 col-xs container-flex" style="min-width: 60px"><i class="fa fa-file-o" aria-hidden="true"></i> <span> 11-18</span></div></div> </div> <div class="col-md col-xs-12 DownLink end-xs col_no_padding"> <div class="row end-md"> <div class="col-xs browse_button"><a href="/article/134184/">HTML</a></div> <div class="col-xs browse_button"><a target="_blank" title="XML" href="/article/134184/download/xml/">XML</a></div> <div class="col-xs browse_button"><a href="/article/134184/download/pdf/1272403" title="PDF">PDF</a></div> </div> </div> </div> </div> </div> </div> <div class="article"> <div class="row"> <div class="articleCovertd" style="width: 106px"> <div class="articleCoverImageHolder"> <a href="/article/130094/"> <img class="bra" decoding="async" loading="lazy" height="106" width="106" src="https://mab-online.nl//img/7TVeXpoqfNYT89tyrm3ifrTeG9Wv8P676JSQp/H2pj9hhtoybol4GF7LAr3pPRTSvhlgLJ6c494fY9lmYBWVAgjHGfl6bY5RXs9y.jpg" alt="The usefulness of the Sustainable Finance ..." /> </a> </div> </div> <div class="ArtBrowseInfo col-xs" > <div class="iss_holder row top-xs"> <div class="col-md-3 col-xs-5 research article_type" onclick="filterFromBy('filter_articles', '307');"> Research Article </div> <div class="iss unselectable research col-xs brl" style="margin-left: 10px;min-height: 23px;"> </div> <div class="iss unselectable research col-xs-1 end-xs row brr" style="margin-left: -2px;min-height: 23px; padding: 4px 8px;"> </div> </div> <div class="articleHeadline"> <div class="row between-xs"> <div class="col_no_padding col-xs-11 start-xs articleHeadline"> <a href="/article/130094/"> The usefulness of the Sustainable Finance Disclosure Regulation - An explorative study into its shortcomings and challenges </a> </div> <div class="col browse_select_articles" title="Select multiple articles and use the bulk-download functionality at the top of the page to export multiple article citations, XMLs or PDFs."> <label class="control control--checkbox"> <input type="checkbox" id="itemCheckBox_130094" name="itemCheckBox" value="130094"> <div class="control__indicator"></div> </label> </div> </div> </div> <div class="authors_list_holder"> <a class="authors_list_holder" href="browse_journal_articles_by_author?user_id=228540"> Talitha Saez Cardoso</a>, <a class="inline-orcid" href="https://orcid.org/0000-0002-5710-8253" target="_blank">   </a> <a class="authors_list_holder" href="browse_journal_articles_by_author?user_id=49716"> Ralph ter Hoeven</a> </div> <div class="row DoiRow middle-xs"> <div class="col-md-3 col-xs-8 col_no_padding"><div class="ArtDoi subLink"><a href="https://doi.org/10.5117/mab.99.130094">10.5117/mab.99.130094</a></div></div> <div class="col-md-2 col-xs-4 col_no_padding"><i class="fa fa-calendar" aria-hidden="true"></i>  07-03-2025</div> <div class="col-md-2 col-xs-12 col_no_padding"></div> <div class="col-md-2 col-xs-12 col_no_padding"></div> <div class="col-md-3 col-xs-12 end-md col_no_padding"></div> </div> <div class="row middle-xs"> <div class="col_no_padding col-md-3 col-xs-8" > <i class="fa fa-eye" aria-hidden="true"></i> <span> Unique: 359 | Total: 593 <span style="display:none;"> | Access Period: </span> </span> </div> <div class="col_no_padding col-md-2 col-xs-12 row" style="display:none;"> <a href="/article/130094/list/18/"><span class="icons_citation"></span></a> <span style="align-self: center;"></span> </div>  <div class="col_no_padding col-md"> <div class="row middle-xs"><div class="col_no_padding col-md-5 col-xs container-flex" style="min-width: 60px"><i class="fa fa-file-o" aria-hidden="true"></i> <span> 1-10</span></div></div> </div> <div class="col-md col-xs-12 DownLink end-xs col_no_padding"> <div class="row end-md"> <div class="col-xs browse_button"><a href="/article/130094/">HTML</a></div> <div class="col-xs browse_button"><a target="_blank" title="XML" href="/article/130094/download/xml/">XML</a></div> <div class="col-xs browse_button"><a href="/article/130094/download/pdf/1272351" title="PDF">PDF</a></div> </div> </div> </div> </div> </div> </div> <div class="article"> <div class="row"> <div class="articleCovertd" style="width: 106px"> <div class="articleCoverImageHolder"> <a href="/article/141812/"> <img class="bra" decoding="async" loading="lazy" height="106" width="106" src="https://mab-online.nl//img/7TVeXpoqfNYT89tyrm3ifrTeG9Wv8P676JSQp/H2pj9hhtoybol4GF7LEbj3fxHT5Fo8esHsttYAZJVmaBLeclqaWK47d9IQa44hjiTJFhD1dDA=.jpg" alt="Auditing and assurance: the role of audit ..." /> </a> </div> </div> <div class="ArtBrowseInfo col-xs" > <div class="iss_holder row top-xs"> <div class="col-md-3 col-xs-5 research article_type" onclick="filterFromBy('filter_articles', '307');"> Research Article </div> <div class="iss unselectable research col-xs brl" style="margin-left: 10px;min-height: 23px;"> </div> <div class="iss unselectable research col-xs-1 end-xs row brr" style="margin-left: -2px;min-height: 23px; padding: 4px 8px;"> </div> </div> <div class="articleHeadline"> <div class="row between-xs"> <div class="col_no_padding col-xs-11 start-xs articleHeadline"> <a href="/article/141812/"> Auditing and assurance: the role of audit firm culture – FAR Conference 2024 </a> </div> <div class="col browse_select_articles" title="Select multiple articles and use the bulk-download functionality at the top of the page to export multiple article citations, XMLs or PDFs."> <label class="control control--checkbox"> <input type="checkbox" id="itemCheckBox_141812" name="itemCheckBox" value="141812"> <div class="control__indicator"></div> </label> </div> </div> </div> <div class="authors_list_holder"> <a class="authors_list_holder" href="browse_journal_articles_by_author?user_id=58330"> Luc Quadackers</a> </div> <div class="row DoiRow middle-xs"> <div class="col-md-3 col-xs-8 col_no_padding"><div class="ArtDoi subLink"><a href="https://doi.org/10.5117/mab.98.141812">10.5117/mab.98.141812</a></div></div> <div class="col-md-2 col-xs-4 col_no_padding"><i class="fa fa-calendar" aria-hidden="true"></i>  27-12-2024</div> <div class="col-md-2 col-xs-12 col_no_padding"></div> <div class="col-md-2 col-xs-12 col_no_padding"></div> <div class="col-md-3 col-xs-12 end-md col_no_padding"></div> </div> <div class="row middle-xs"> <div class="col_no_padding col-md-3 col-xs-8" > <i class="fa fa-eye" aria-hidden="true"></i> <span> Unique: 458 | Total: 761 <span style="display:none;"> | Access Period: </span> </span> </div> <div class="col_no_padding col-md-2 col-xs-12 row" style="display:none;"> <a href="/article/141812/list/18/"><span class="icons_citation"></span></a> <span style="align-self: center;"></span> </div>  <div class="col_no_padding col-md"> <div class="row middle-xs"><div class="col_no_padding col-md-5 col-xs container-flex" style="min-width: 60px"><i class="fa fa-file-o" aria-hidden="true"></i> <span> 459-465</span></div></div> </div> <div class="col-md col-xs-12 DownLink end-xs col_no_padding"> <div class="row end-md"> <div class="col-xs browse_button"><a href="/article/141812/">HTML</a></div> <div class="col-xs browse_button"><a target="_blank" title="XML" href="/article/141812/download/xml/">XML</a></div> <div class="col-xs browse_button"><a href="/article/141812/download/pdf/1208621" title="PDF">PDF</a></div> </div> </div> </div> </div> </div> </div> <div class="article"> <div class="row"> <div class="articleCovertd" style="width: 106px"> <div class="articleCoverImageHolder"> <a href="/article/130871/"> <img class="bra" decoding="async" loading="lazy" height="106" width="106" src="https://mab-online.nl//img/7TVeXpoqfNYT89tyrm3ifrTeG9Wv8P676JSQp/H2pj9hhtoybol4GF7LAr3pPRTSvhlgK5Sc494fY9lmYBWVAgjHHvN/aIRRXs9y.jpg" alt="Transparantie in de circulaire economie ..." /> </a> </div> </div> <div class="ArtBrowseInfo col-xs" > <div class="iss_holder row top-xs"> <div class="col-md-3 col-xs-5 research article_type" onclick="filterFromBy('filter_articles', '307');"> Research Article </div> <div class="iss unselectable research col-xs brl" style="margin-left: 10px;min-height: 23px;"> </div> <div class="iss unselectable research col-xs-1 end-xs row brr" style="margin-left: -2px;min-height: 23px; padding: 4px 8px;"> </div> </div> <div class="articleHeadline"> <div class="row between-xs"> <div class="col_no_padding col-xs-11 start-xs articleHeadline"> <a href="/article/130871/"> Transparantie in de circulaire economie onder de CSRD: de kloof tussen richtlijnen en realiteit </a> </div> <div class="col browse_select_articles" title="Select multiple articles and use the bulk-download functionality at the top of the page to export multiple article citations, XMLs or PDFs."> <label class="control control--checkbox"> <input type="checkbox" id="itemCheckBox_130871" name="itemCheckBox" value="130871"> <div class="control__indicator"></div> </label> </div> </div> </div> <div class="authors_list_holder"> <a class="inline-orcid" href="https://orcid.org/0000-0001-9727-7126" target="_blank">   </a> <a class="authors_list_holder" href="browse_journal_articles_by_author?user_id=214918"> Diane Zandee</a> </div> <div class="row DoiRow middle-xs"> <div class="col-md-3 col-xs-8 col_no_padding"><div class="ArtDoi subLink"><a href="https://doi.org/10.5117/mab.98.130871">10.5117/mab.98.130871</a></div></div> <div class="col-md-2 col-xs-4 col_no_padding"><i class="fa fa-calendar" aria-hidden="true"></i>  27-12-2024</div> <div class="col-md-2 col-xs-12 col_no_padding"></div> <div class="col-md-2 col-xs-12 col_no_padding"></div> <div class="col-md-3 col-xs-12 end-md col_no_padding"></div> </div> <div class="row middle-xs"> <div class="col_no_padding col-md-3 col-xs-8" > <i class="fa fa-eye" aria-hidden="true"></i> <span> Unique: 734 | Total: 1114 <span style="display:none;"> | Access Period: </span> </span> </div> <div class="col_no_padding col-md-2 col-xs-12 row" style="display:none;"> <a href="/article/130871/list/18/"><span class="icons_citation"></span></a> <span style="align-self: center;"></span> </div>  <div class="col_no_padding col-md"> <div class="row middle-xs"><div class="col_no_padding col-md-5 col-xs container-flex" style="min-width: 60px"><i class="fa fa-file-o" aria-hidden="true"></i> <span> 451-458</span></div></div> </div> <div class="col-md col-xs-12 DownLink end-xs col_no_padding"> <div class="row end-md"> <div class="col-xs browse_button"><a href="/article/130871/">HTML</a></div> <div class="col-xs browse_button"><a target="_blank" title="XML" href="/article/130871/download/xml/">XML</a></div> <div class="col-xs browse_button"><a href="/article/130871/download/pdf/1208596" title="PDF">PDF</a></div> </div> </div> </div> </div> </div> </div> <div class="article"> <div class="row"> <div class="articleCovertd" style="width: 106px"> <div class="articleCoverImageHolder"> <a href="/article/131516/"> <img class="bra" decoding="async" loading="lazy" height="106" width="106" src="https://mab-online.nl//img/7TVeXpoqfNYT89tyrm3ifrTeG9Wv8P676JSQp/H2pj9hhtoybol4GF7LAr3pPRTSvhlgK5Sc494fY9lmYBWVAgjHHvN9aohRXs9y.jpg" alt="Hoe transparant zijn grote gemeenten ..." /> </a> </div> </div> <div class="ArtBrowseInfo col-xs" > <div class="iss_holder row top-xs"> <div class="col-md-3 col-xs-5 research article_type" onclick="filterFromBy('filter_articles', '307');"> Research Article </div> <div class="iss unselectable research col-xs brl" style="margin-left: 10px;min-height: 23px;"> </div> <div class="iss unselectable research col-xs-1 end-xs row brr" style="margin-left: -2px;min-height: 23px; padding: 4px 8px;"> </div> </div> <div class="articleHeadline"> <div class="row between-xs"> <div class="col_no_padding col-xs-11 start-xs articleHeadline"> <a href="/article/131516/"> Hoe transparant zijn grote gemeenten over hun duurzaamheidsprestaties? </a> </div> <div class="col browse_select_articles" title="Select multiple articles and use the bulk-download functionality at the top of the page to export multiple article citations, XMLs or PDFs."> <label class="control control--checkbox"> <input type="checkbox" id="itemCheckBox_131516" name="itemCheckBox" value="131516"> <div class="control__indicator"></div> </label> </div> </div> </div> <div class="authors_list_holder"> <a class="inline-orcid" href="https://orcid.org/0000-0001-8421-1291" target="_blank">   </a> <a class="authors_list_holder" href="browse_journal_articles_by_author?user_id=228535"> André Mol</a>, <a class="inline-orcid" href="https://orcid.org/0000-0002-5343-7535" target="_blank">   </a> <a class="authors_list_holder" href="browse_journal_articles_by_author?user_id=59398"> Tjerk Budding</a>, <a class="inline-orcid" href="https://orcid.org/0000-0002-4519-4633" target="_blank">   </a> <a class="authors_list_holder" href="browse_journal_articles_by_author?user_id=230448"> Raymond Gradus</a> </div> <div class="row DoiRow middle-xs"> <div class="col-md-3 col-xs-8 col_no_padding"><div class="ArtDoi subLink"><a href="https://doi.org/10.5117/mab.98.131516">10.5117/mab.98.131516</a></div></div> <div class="col-md-2 col-xs-4 col_no_padding"><i class="fa fa-calendar" aria-hidden="true"></i>  27-12-2024</div> <div class="col-md-2 col-xs-12 col_no_padding"></div> <div class="col-md-2 col-xs-12 col_no_padding"></div> <div class="col-md-3 col-xs-12 end-md col_no_padding"></div> </div> <div class="row middle-xs"> <div class="col_no_padding col-md-3 col-xs-8" > <i class="fa fa-eye" aria-hidden="true"></i> <span> Unique: 743 | Total: 1218 <span style="display:none;"> | Access Period: </span> </span> </div> <div class="col_no_padding col-md-2 col-xs-12 row" style="display:none;"> <a href="/article/131516/list/18/"><span class="icons_citation"></span></a> <span style="align-self: center;"></span> </div>  <div class="col_no_padding col-md"> <div class="row middle-xs"><div class="col_no_padding col-md-5 col-xs container-flex" style="min-width: 60px"><i class="fa fa-file-o" aria-hidden="true"></i> <span> 439-450</span></div></div> </div> <div class="col-md col-xs-12 DownLink end-xs col_no_padding"> <div class="row end-md"> <div class="col-xs browse_button"><a href="/article/131516/">HTML</a></div> <div class="col-xs browse_button"><a target="_blank" title="XML" href="/article/131516/download/xml/">XML</a></div> <div class="col-xs browse_button"><a href="/article/131516/download/pdf/1208426" title="PDF">PDF</a></div> </div> </div> </div> </div> </div> </div> <div class="article"> <div class="row"> <div class="articleCovertd" style="width: 106px"> <div class="articleCoverImageHolder"> <a href="/article/134061/"> <img class="bra" decoding="async" loading="lazy" height="106" width="106" src="https://mab-online.nl//img/7TVeXpoqfNYT89tyrm3ifrTeG9Wv8P676JSQp/H2pj9hhtoybol4GF7LAr3pPRTSvhlgK5Sc494fY9lmYBWVAgjHHvN8boVRXs9y.jpg" alt="Benford’s Law and Beyond: A framework f ..." /> </a> </div> </div> <div class="ArtBrowseInfo col-xs" > <div class="iss_holder row top-xs"> <div class="col-md-3 col-xs-5 research article_type" onclick="filterFromBy('filter_articles', '708');"> MAB-scriptieprijs </div> <div class="iss unselectable research col-xs brl" style="margin-left: 10px;min-height: 23px;"> </div> <div class="iss unselectable research col-xs-1 end-xs row brr" style="margin-left: -2px;min-height: 23px; padding: 4px 8px;"> </div> </div> <div class="articleHeadline"> <div class="row between-xs"> <div class="col_no_padding col-xs-11 start-xs articleHeadline"> <a href="/article/134061/"> Benford’s Law and Beyond: A framework for auditors </a> </div> <div class="col browse_select_articles" title="Select multiple articles and use the bulk-download functionality at the top of the page to export multiple article citations, XMLs or PDFs."> <label class="control control--checkbox"> <input type="checkbox" id="itemCheckBox_134061" name="itemCheckBox" value="134061"> <div class="control__indicator"></div> </label> </div> </div> </div> <div class="authors_list_holder"> <a class="authors_list_holder" href="browse_journal_articles_by_author?user_id=233685"> Long Le</a>, <a class="inline-orcid" href="https://orcid.org/0000-0002-0911-4122" target="_blank">   </a> <a class="authors_list_holder" href="browse_journal_articles_by_author?user_id=152377"> Eric Mantelaers</a> </div> <div class="row DoiRow middle-xs"> <div class="col-md-3 col-xs-8 col_no_padding"><div class="ArtDoi subLink"><a href="https://doi.org/10.5117/mab.98.134061">10.5117/mab.98.134061</a></div></div> <div class="col-md-2 col-xs-4 col_no_padding"><i class="fa fa-calendar" aria-hidden="true"></i>  27-12-2024</div> <div class="col-md-2 col-xs-12 col_no_padding"></div> <div class="col-md-2 col-xs-12 col_no_padding"></div> <div class="col-md-3 col-xs-12 end-md col_no_padding"></div> </div> <div class="row middle-xs"> <div class="col_no_padding col-md-3 col-xs-8" > <i class="fa fa-eye" aria-hidden="true"></i> <span> Unique: 648 | Total: 1098 <span style="display:none;"> | Access Period: </span> </span> </div> <div class="col_no_padding col-md-2 col-xs-12 row" style="display:none;"> <a href="/article/134061/list/18/"><span class="icons_citation"></span></a> <span style="align-self: center;"></span> </div>  <div class="col_no_padding col-md"> <div class="row middle-xs"><div class="col_no_padding col-md-5 col-xs container-flex" style="min-width: 60px"><i class="fa fa-file-o" aria-hidden="true"></i> <span> 427-438</span></div></div> </div> <div class="col-md col-xs-12 DownLink end-xs col_no_padding"> <div class="row end-md"> <div class="col-xs browse_button"><a href="/article/134061/">HTML</a></div> <div class="col-xs browse_button"><a target="_blank" title="XML" href="/article/134061/download/xml/">XML</a></div> <div class="col-xs browse_button"><a href="/article/134061/download/pdf/1208571" title="PDF">PDF</a></div> </div> </div> </div> </div> </div> </div> <div class="article"> <div class="row"> <div class="articleCovertd" style="width: 106px"> <div class="articleCoverImageHolder"> <a href="/article/145117/"> <img class="bra" decoding="async" loading="lazy" height="106" width="106" src="https://mab-online.nl//img/7TVeXpoqfNYT89tyrm3ifrTeG9Wv8P676JSQp/H2pj9hhtoybol4GF7LEbj3fxHT5Fo8esHsttYAZJViYRLbclqaWK47d9IQa44hii3JExD1dDA=.jpg" alt="Winnaars MAB-scriptieprijs 2024 bekend" /> </a> </div> </div> <div class="ArtBrowseInfo col-xs" > <div class="iss_holder row top-xs"> <div class="col-md-3 col-xs-5 research article_type" onclick="filterFromBy('filter_articles', '310');"> Editorial </div> <div class="iss unselectable research col-xs brl" style="margin-left: 10px;min-height: 23px;"> </div> <div class="iss unselectable research col-xs-1 end-xs row brr" style="margin-left: -2px;min-height: 23px; padding: 4px 8px;"> </div> </div> <div class="articleHeadline"> <div class="row between-xs"> <div class="col_no_padding col-xs-11 start-xs articleHeadline"> <a href="/article/145117/"> Winnaars MAB-scriptieprijs 2024 bekend </a> </div> <div class="col browse_select_articles" title="Select multiple articles and use the bulk-download functionality at the top of the page to export multiple article citations, XMLs or PDFs."> <label class="control control--checkbox"> <input type="checkbox" id="itemCheckBox_145117" name="itemCheckBox" value="145117"> <div class="control__indicator"></div> </label> </div> </div> </div> <div class="authors_list_holder"> <a class="authors_list_holder" href="browse_journal_articles_by_author?user_id=149947"> Annemarie Oord</a>, <a class="authors_list_holder" href="browse_journal_articles_by_author?user_id=93317"> Marcel van Rinsum</a> </div> <div class="row DoiRow middle-xs"> <div class="col-md-3 col-xs-8 col_no_padding"><div class="ArtDoi subLink"><a href="https://doi.org/10.5117/mab.98.145117">10.5117/mab.98.145117</a></div></div> <div class="col-md-2 col-xs-4 col_no_padding"><i class="fa fa-calendar" aria-hidden="true"></i>  27-12-2024</div> <div class="col-md-2 col-xs-12 col_no_padding"></div> <div class="col-md-2 col-xs-12 col_no_padding"></div> <div class="col-md-3 col-xs-12 end-md col_no_padding"></div> </div> <div class="row middle-xs"> <div class="col_no_padding col-md-3 col-xs-8" > <i class="fa fa-eye" aria-hidden="true"></i> <span> Unique: 424 | Total: 746 <span style="display:none;"> | Access Period: </span> </span> </div> <div class="col_no_padding col-md-2 col-xs-12 row" style="display:none;"> <a href="/article/145117/list/18/"><span class="icons_citation"></span></a> <span style="align-self: center;"></span> </div>  <div class="col_no_padding col-md"> <div class="row middle-xs"><div class="col_no_padding col-md-5 col-xs container-flex" style="min-width: 60px"><i class="fa fa-file-o" aria-hidden="true"></i> <span> 425-425</span></div></div> </div> <div class="col-md col-xs-12 DownLink end-xs col_no_padding"> <div class="row end-md"> <div class="col-xs browse_button"><a href="/article/145117/">HTML</a></div> <div class="col-xs browse_button"><a target="_blank" title="XML" href="/article/145117/download/xml/">XML</a></div> <div class="col-xs browse_button"><a href="/article/145117/download/pdf/1208392" title="PDF">PDF</a></div> </div> </div> </div> </div> </div> </div> <div class="article"> <div class="row"> <div class="articleCovertd" style="width: 106px"> <div class="articleCoverImageHolder"> <a href="/article/139090/"> <img class="bra" decoding="async" loading="lazy" height="106" width="106" src="https://mab-online.nl//img/7TVeXpoqfNYT89tyrm3ifrTeG9Wv8P676JSQp/H2pj9hhtoybol4GF7LEbj3fxHT5Fo8esHsttYAZJJuYBrcclqaWK47d9IQa44mhizBFBD1dDA=.jpg" alt="First year’s application of IFRS 17 i ..." /> </a> </div> </div> <div class="ArtBrowseInfo col-xs" > <div class="iss_holder row top-xs"> <div class="col-md-3 col-xs-5 research article_type" onclick="filterFromBy('filter_articles', '307');"> Research Article </div> <div class="iss unselectable research col-xs brl" style="margin-left: 10px;min-height: 23px;"> </div> <div class="iss unselectable research col-xs-1 end-xs row brr" style="margin-left: -2px;min-height: 23px; padding: 4px 8px;"> </div> </div> <div class="articleHeadline"> <div class="row between-xs"> <div class="col_no_padding col-xs-11 start-xs articleHeadline"> <a href="/article/139090/"> First year’s application of IFRS 17 in the financial statements of European insurance companies </a> </div> <div class="col browse_select_articles" title="Select multiple articles and use the bulk-download functionality at the top of the page to export multiple article citations, XMLs or PDFs."> <label class="control control--checkbox"> <input type="checkbox" id="itemCheckBox_139090" name="itemCheckBox" value="139090"> <div class="control__indicator"></div> </label> </div> </div> </div> <div class="authors_list_holder"> <a class="inline-orcid" href="https://orcid.org/0000-0002-5710-8253" target="_blank">   </a> <a class="authors_list_holder" href="browse_journal_articles_by_author?user_id=49716"> Ralph ter Hoeven</a>, <a class="authors_list_holder" href="browse_journal_articles_by_author?user_id=240286"> Antonio Borelli</a>, <a class="authors_list_holder" href="browse_journal_articles_by_author?user_id=240287"> Pelle van Vlijmen</a> </div> <div class="row iss_citt"><a href="issue/4887/">Part of: Het Jaar Verslagen 2023</a></div> <div class="row DoiRow middle-xs"> <div class="col-md-3 col-xs-8 col_no_padding"><div class="ArtDoi subLink"><a href="https://doi.org/10.5117/mab.98.139090">10.5117/mab.98.139090</a></div></div> <div class="col-md-2 col-xs-4 col_no_padding"><i class="fa fa-calendar" aria-hidden="true"></i>  27-11-2024</div> <div class="col-md-2 col-xs-12 col_no_padding"></div> <div class="col-md-2 col-xs-12 col_no_padding"></div> <div class="col-md-3 col-xs-12 end-md col_no_padding"></div> </div> <div class="row middle-xs"> <div class="col_no_padding col-md-3 col-xs-8" > <i class="fa fa-eye" aria-hidden="true"></i> <span> Unique: 908 | Total: 1506 <span style="display:none;"> | Access Period: </span> </span> </div> <div class="col_no_padding col-md-2 col-xs-12 row" style="display:none;"> <a href="/article/139090/list/18/"><span class="icons_citation"></span></a> <span style="align-self: center;"></span> </div>  <div class="col_no_padding col-md"> <div class="row middle-xs"><div class="col_no_padding col-md-5 col-xs container-flex" style="min-width: 60px"><i class="fa fa-file-o" aria-hidden="true"></i> <span> 403-422</span></div></div> </div> <div class="col-md col-xs-12 DownLink end-xs col_no_padding"> <div class="row end-md"> <div class="col-xs browse_button"><a href="/article/139090/">HTML</a></div> <div class="col-xs browse_button"><a target="_blank" title="XML" href="/article/139090/download/xml/">XML</a></div> <div class="col-xs browse_button"><a href="/article/139090/download/pdf/1183496" title="PDF">PDF</a></div> </div> </div> </div> </div> </div> </div> <div class="nav_border"> <div class="row middle-xs between-xs"> <div class="col_no_padding col-xs start-xs"> <div class="selectPage noMargin"> <a class="page active"><span>1</span></a> <a href="/browse_journal_articles.php?journal_name=mab&lang=&journal_id=69&p=1" class="page"> <span>2</span> </a> <a href="/browse_journal_articles.php?journal_name=mab&lang=&journal_id=69&p=2" class="page"> <span>3</span> </a> <a href="/browse_journal_articles.php?journal_name=mab&lang=&journal_id=69&p=3" class="page"> <span>4</span> </a> <a href="/browse_journal_articles.php?journal_name=mab&lang=&journal_id=69&p=4" class="page"> <span>5</span> </a> <div class="more"> <a href="/browse_journal_articles.php?journal_name=mab&lang=&journal_id=69&p=5"><img src="/i/next.svg" alt="Right Arrow" /></a> </div> <div class="P-Clear"></div></div> </div> </div> </div> <div class="P-Clear"></div> </div> <div class="P-Clear"></div> </div> <div class="P-Clear"></div> <script type="text/javascript"> resizeMainContent('contentSmallHolder', 'contentSmall', 'leftSider'); </script> </div> </div> </div> </div> <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>  <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>    <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>  </body> </html>

CINXE.COM

Articles