Marleen Willekens

Katholieke Universiteit Leuven (KUL)

Professor

Naamsestraat 69

B-3000 Leuven

Belgium

  • Katholieke Universiteit Leuven (KUL)

SCHOLARLY PAPERS

17

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SSRN CITATIONS
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35

CROSSREF CITATIONS

59

Scholarly Papers (17)

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1.

Auditor Reporting on Going-Concern Uncertainty: A Research Synthesis

Number of pages: 124 Posted: 16 Feb 2012
Elizabeth Carson, Neil L. Fargher, Marshall A. Geiger, Clive S. Lennox, Kannan Raghunandan and Marleen Willekens
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

6.

Multimarket Contact and Mutual Forbearance in Audit Markets

Downloads 204 (211,168)
Citation 1

Multimarket Contact and Mutual Forbearance in Audit Markets

Number of pages: 49 Posted: 06 Oct 2019
Simon Dekeyser, Ann Gaeremynck, Warren Robert Knechel and Marleen Willekens
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
Simon Dekeyser, Ann Gaeremynck, Warren Robert Knechel and Marleen Willekens
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
Simon Dekeyser, Ann Gaeremynck, Warren Robert Knechel and Marleen Willekens
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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