Maandblad voor Accountancy en Bedrijfseconomie 99

<!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 99 </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="Accountantscontrole, Bestuurlijke informatieverzorging, Externe verslaggeving, Corporate governance, Management accounting, Ondernemingsrecht, Organisatie en Management, ," /> <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="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="distribution" content="global"/> <meta name="robots" content="index, follow, all"/> <meta name="author" content=""/> <meta name="keywords" content="Accountantscontrole, Bestuurlijke informatieverzorging, Externe verslaggeving, Corporate governance, Management accounting, Ondernemingsrecht, Organisatie en Management, ,"/> <meta name="name" content="Maandblad voor Accountancy en Bedrijfseconomie 99(2025)"/> <meta property="og:image" content="https://mab-online.nl/showimg/oo_1270770.jpg"/> <meta property="og:title" content=""/> <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/issue/5072/"/> <meta property="og:site_name" content="Maandblad voor Accountancy en Bedrijfseconomie"/> <meta property="og:type" content="collection"/> <meta name="twitter:card" content="summary"/> <meta name="twitter:site" content="@"/> <meta name="twitter:title" content=""/> <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/showimg/oo_1270770.jpg"/> <meta name="twitter:url" content="https://mab-online.nl/issue/5072/"/> <meta itemprop="image" content="https://mab-online.nl/showimg/oo_1270770.jpg"/> <link rel="SHORTCUT ICON" href="/i/ico/mab.ico" /> <script type="text/javascript" src="/lib/js/build/output/cbase_en.bundle.js?v=1743416507"></script> <link type="text/css" rel="stylesheet" href="/lib/css/langs/en.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&subset=latin-ext" rel="stylesheet" > </head> <body class="journal_69 no_logged_user aup lang_en "> <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%2Fissue%2F5072%2F">Register</a> | <a href="login.php?redirurl=%2F%2Fissue%2F5072%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"> </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 class="leftSiderBlock bigBlock"> <h3>In this issue</h3> <div class="P-Clear"></div> <table id="issueInfo"> <tr> <td class="issuePicture"><a href="https://mab-online.nl//showimg/oo_1270770.jpg" target="_blank"> <img width="110" src="https://mab-online.nl//showimg/d110x_1270770.jpg" border="0" alt="" /> </a></td> <td id="bookInfo"> <p> Papers published: <span>6</span> </p> <p>Total pages: <span>56</span></p> <p>Unique views:<span> 1288</span></p> <p>Total views:<span> 2703</span></p> <img src="/i/open_access.svg" alt="open access" style="margin-top: 25px;"/> </td> </tr> <tr> <td colspan="2" class="no-Padding"> </td> </tr> </table> </div> <div class="P-Clear"></div> <div class="leftSiderBlock bigBlock"> <h3>Go to issue</h3> <div class="P-Clear"></div> <div id="issue"> <table width="100%"> <tr> <td class="pagesWrapper" width="30%"> <a href="issue/4604/"> « Previous </a> </td> <td class="pagesWrapper" width="40%"> <div class="issueNo">Issue 99(1)</div> </td> <td class="pagesWrapper" width="30%"> <a href="javascript: void(0);" class="notActive"> Next » </a> </td> </tr> </table> <div class="P-Clear"></div> <div class="issueNoHolder"> <form name="filter_by_issue_no" method="get" action="browse_journal_issues.php" enctype="multipart/form-data"> <div class="issueNoLabel">Issue No<br/> from 1 to 99 </div> <div class="floatLeft fieldHolder"> <input style="width: 40px; margin-top:6px;" type="text" id="go_to_issue_input" name="issue_volume" /> </div> <div class="issueNoLabel">Number No<br/> </div> <div class="floatLeft fieldHolder"> <input style="width: 40px; margin-top: 6px;" type="text" id="go_to_issue_input" name="issue_num" /> </div> <input type="submit" name="submit" class="button_gray2" style="float:left; margin-top:4px;" value="Go" /> </form> </div> </div> <div class="P-Clear"></div> </div> <div id="filters_form_holder"> </div> </div> <div class="flex_wrapper3"> <div id="contentSmallHolder"> <div id="contentSmall"> <div class="sp_issue_wrapper"> <div class="issue_title_identifier no_up_down_padding"> <div class="zag">Maandblad voor Accountancy en Bedrijfseconomie 99(1) (2025)</div> <form name="filter_issue_form" enctype="multipart/form-data" method="get" id="filter_topical_documents"> <div class="P-Input-Full-Width fieldHolder P-SelectHolder P-Articles-Sort-Select w270"> <div class="article_sort_text_wrapper ">Sort by:</div> <div class="article_sort_select_wrapper "> <select name="sortby" onchange="SortIssueResults(this)" id="sortby"> <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> <input type="hidden" name="issue_id" value="5072"/> <input type="hidden" name="journal_id" value="69"/> </div> </form> </div> <div class="right"></div> <div style="display:none;" class="issue_conference_chairs issue_info_fields"> <div class="issue_field_label">Conference ISSN: </div> </div> <div class="nav_border row end-xs browse_select_articles in_issue"> <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 style="padding-left: 11px;"> </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 ..." /> </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', '485');"> 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: 592 <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/134184/"> <img class="bra" decoding="async" loading="lazy" height="106" width="106" src="https://mab-online.nl//img/7TVeXpoqfNYT89tyrm3ifrTeG9Wv8P676JSQp/H2pj9hhtoybol4GF7LAr3pPRTSvhlgLJ6c494fY9lmYBWVAgjHGfl9aIhRXs9y.jpg" alt="The ..." /> </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', '485');"> 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: 271 | Total: 494 <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/138044/"> <img class="bra" decoding="async" loading="lazy" height="106" width="106" src="https://mab-online.nl//img/7TVeXpoqfNYT89tyrm3ifrTeG9Wv8P676JSQp/H2pj9hhtoybol4GF7LAr3pPRTSvhlgI5ic494fY9lmYBWVAgjHFv95aoVRXs9y.jpg" alt="Accountability ..." /> </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', '591');"> 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: 236 <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/135758/"> <img class="bra" decoding="async" loading="lazy" height="106" width="106" src="https://mab-online.nl//img/7TVeXpoqfNYT89tyrm3ifrTeG9Wv8P676JSQp/H2pj9hhtoybol4GF7LAr3pPRTSvhlgI5ic494fY9lmYBWVAgjHFv95bYpRXs9y.jpg" alt="Be茂nvloeden ..." /> </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', '485');"> 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/"> Be茂nvloeden 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: 614 <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/136538/"> <img class="bra" decoding="async" loading="lazy" height="106" width="106" src="https://mab-online.nl//img/7TVeXpoqfNYT89tyrm3ifrTeG9Wv8P676JSQp/H2pj9hhtoybol4GF7LAr3pPRTSvhlgI5ic494fY9lmYBWVAgjHFv94ao9RXs9y.jpg" alt="Onderzoek ..." /> </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', '485');"> 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: 156 | Total: 311 <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/150426/"> <img class="bra" decoding="async" loading="lazy" height="106" width="106" src="https://mab-online.nl//img/7TVeXpoqfNYT89tyrm3ifrTeG9Wv8P676JSQp/H2pj9hhtoybol4GF7LEbj3fxHT5Fo8esHsttYAZJRnZBHaclqaWK47d9IQa44gjyjKEhD1dDA=.jpg" alt="Zullen ..." /> </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', '494');"> 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: 244 | Total: 456 <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 style="padding-left: 11px;"> </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

Maandblad voor Accountancy en Bedrijfseconomie 99