Marleen Willekens

Katholieke Universiteit Leuven (KUL)

Professor

Naamsestraat 69

B-3000 Leuven

Belgium

SCHOLARLY PAPERS

17

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5,411

SSRN CITATIONS
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Top 12,593

in Total Papers Citations

35

CROSSREF CITATIONS

59

Scholarly Papers (17)

1.

Auditor Reporting on Going-Concern Uncertainty: A Research Synthesis

Number of pages: 124 Posted: 16 Feb 2012
University of New South Wales, Australian National University (ANU), University of Richmond, University of Southern California, Florida International University (FIU) - School of Accounting and Katholieke Universiteit Leuven (KUL)
Downloads 1,746 (14,327)
Citation 28

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going concern, going-concern, auditor reporting

2.

Attribute Differences between Us Gaap and IFRS Earnings: An Exploratory Study

Number of pages: 46 Posted: 14 Jan 2006
Sofie Van der Meulen, Ann Gaeremynck and Marleen Willekens
Catholic University of Lille - IÉSEG School of Management, Lille Campus, KU Leuven and Katholieke Universiteit Leuven (KUL)
Downloads 1,420 (19,582)
Citation 5

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Earnings quality, Earnings attributes, Accounting regime, Selection bias

3.

The Influence of Specific Accounting Differences on the Choice between IFRS or Us Gaap

Number of pages: 41 Posted: 15 Jan 2006
Sofie Van der Meulen, Ann Gaeremynck and Marleen Willekens
Catholic University of Lille - IÉSEG School of Management, Lille Campus, KU Leuven and Katholieke Universiteit Leuven (KUL)
Downloads 1,008 (32,358)

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Accounting differences, Accounting regime choice, Earnings quality

4.

Evidence on the Impact of Audit-Firm Portfolio Characteristics on Client Financial Reporting Quality

Department of Applied Economics KU Leuven Working Paper
Number of pages: 31 Posted: 20 Oct 2003
Ann Gaeremynck, Sofie Van der Meulen and Marleen Willekens
KU Leuven, Catholic University of Lille - IÉSEG School of Management, Lille Campus and Katholieke Universiteit Leuven (KUL)
Downloads 480 (85,612)
Citation 3

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audit-firm portfolio characteristics, financial reporting quality, factor analysis

5.

Bank Financing as an Incentive for Earnings Management in Business Start-Ups

Number of pages: 41 Posted: 05 Mar 2007
Nancy Huyghebaert, Heidi Vander Bauwhede and Marleen Willekens
KU Leuven - Department of Applied Economics, Katholieke Universiteit Leuven and Katholieke Universiteit Leuven (KUL)
Downloads 305 (142,457)

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earnings management, start-up, bank lending

Multimarket Contact and Mutual Forbearance in Audit Markets

Number of pages: 49 Posted: 06 Oct 2019
KU Leuven - Department of Accountancy, Finance and Insurance (AFI), KULeuven- Faculty of Economics and Business, University of Auckland Business School and Katholieke Universiteit Leuven (KUL)
Downloads 204 (210,963)
Citation 1

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Multimarket Contact and Mutual Forbearance in Audit Markets

Journal of Accounting Research, Volume 59, Issue 5, 2021
Posted: 15 Feb 2022
KU Leuven - Department of Accountancy, Finance and Insurance (AFI), KULeuven- Faculty of Economics and Business, University of Auckland Business School and Katholieke Universiteit Leuven (KUL)

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Competition; mutual forbearance; multi-industry contact; audit fees; pricing; multimarket contact

7.

The Effect of Auditor Industry Specialization on Audit Pricing in Belgium

Review of Business and Economics Vol. 54, 2: 129-146 (2009)
Number of pages: 18 Posted: 08 Jun 2016
Wouter Dutillieux and Marleen Willekens
KU Leuven - Faculty of Business and Economics (FEB) and Katholieke Universiteit Leuven (KUL)
Downloads 134 (299,727)

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auditor industry specialization, private client segment, audit fees, Belgium

8.

Disclosure on Corporate Governance in the European Union

Corporate Governance: An International Review, Vol. 16, Issue 2, pp. 101-115, March 2008
Number of pages: 15 Posted: 29 May 2008
Heidi Vander Bauwhede and Marleen Willekens
Katholieke Universiteit Leuven and Katholieke Universiteit Leuven (KUL)
Downloads 45 (556,799)
Citation 1

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9.

The Role of Risk Management and Governance in Determining Audit Demand

Journal of Business Finance & Accounting, Vol. 33, No. 9-10, pp. 1344-1367, November/December 2006
Number of pages: 24 Posted: 07 Dec 2006
Warren Robert Knechel and Marleen Willekens
University of Auckland Business School and Katholieke Universiteit Leuven (KUL)
Downloads 35 (609,988)
Citation 9

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10.

Voluntary Audit Committee Formation and Practices Among Belgian Listed Companies

Number of pages: 16 Posted: 16 Oct 2004
Marleen Willekens, Heidi Vander Bauwhede and Ann Gaeremynck
Katholieke Universiteit Leuven (KUL), Katholieke Universiteit Leuven and KU Leuven
Downloads 30 (640,863)

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11.

Does a High-Reputation Auditor Mitigate Horizontal Agency Costs of Tax Avoidance? Evidence From Private Firms

Number of pages: 40 Posted: 30 Sep 2022
Michael Kisser, John Christian Langli and Marleen Willekens
BI Norwegian Business School, BI Norwegian Business School - Department of Accounting, Auditing and Business Analytics and Katholieke Universiteit Leuven (KUL)
Downloads 4

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Tax avoidance, horizontal agency costs, audit quality, private firms

12.

The Impact of Partners' Economic Incentives on Audit Quality in Big 4 Partnerships

The Accounting Review, 96(6), 129-152. https://doi.org/10.2308/TAR-2018-0109, The University of Auckland Business School Research Paper Series
Posted: 09 Feb 2022
KU Leuven - Department of Accountancy, Finance and Insurance (AFI), KULeuven- Faculty of Economics and Business, University of Auckland Business School and Katholieke Universiteit Leuven (KUL)

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13.

Evidence of Industry Scale Effects on Audit Hours, Billing Rates and Pricing

Contemporary Accounting Research, Forthcoming
Posted: 02 Aug 2018
Simon Dekeyser, Ann Gaeremynck and Marleen Willekens
KU Leuven - Department of Accountancy, Finance and Insurance (AFI), KULeuven- Faculty of Economics and Business and Katholieke Universiteit Leuven (KUL)

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industry knowledge, audit efficiency, industry market power, efficiency pass-on

14.

The Spillover of SOX on Earnings Quality in Non-U.S. Jurisdictions

Accounting Horizons, Vol. 30, No. 1, 2016
Posted: 07 Jun 2016
Wouter Dutillieux, Jere R. Francis and Marleen Willekens
KU Leuven - Faculty of Business and Economics (FEB), Maastricht University and Katholieke Universiteit Leuven (KUL)

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earnings quality, Sarbanes-Oxley, U.S. foreign subsidiaries

15.

The Future of Auditing Research

Routledge Companion to Auditing, edited by David Hay, W. Robert Knechel and Marleen Willekens, 2014.
Posted: 11 Apr 2014
David Hay, Warren Robert Knechel and Marleen Willekens
University of Auckland Business School, University of Auckland Business School and Katholieke Universiteit Leuven (KUL)

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16.

The Function of Auditing

Routledge Companion to Auditing, edited by David Hay, W. Robert Knechel and Marleen Willekens, 2014
Posted: 10 Apr 2014
David Hay, Warren Robert Knechel and Marleen Willekens
University of Auckland Business School, University of Auckland Business School and Katholieke Universiteit Leuven (KUL)

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17.

Evidence on (the Lack of) Audit-Quality Differentiation in the Private Client Segment of the Belgian Audit Market

Posted: 25 Jun 2004
Heidi Vander Bauwhede and Marleen Willekens
Katholieke Universiteit Leuven and Katholieke Universiteit Leuven (KUL)

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