Kris Hardies

University of Antwerp

Assistant Professor

Department of Accounting and Finance

Pleinlaan 13

Antwerp, 2000

Belgium

SCHOLARLY PAPERS

26

DOWNLOADS
Rank 6,694

SSRN RANKINGS

Top 6,694

in Total Papers Downloads

8,319

SSRN CITATIONS
Rank 17,059

SSRN RANKINGS

Top 17,059

in Total Papers Citations

54

CROSSREF CITATIONS

11

Scholarly Papers (26)

1.

Are Female Auditors Still Women? Analyzing the Sex Differences Affecting Audit Quality

Number of pages: 46 Posted: 10 Jun 2009 Last Revised: 19 Feb 2010
Kris Hardies, Diane Breesch and Joël Branson
University of Antwerp, Vrije Universiteit Brussel and Vrije Universiteit Brussel VUB
Downloads 1,789 (11,646)
Citation 3

Abstract:

Loading...

audit quality, gender, sex, gender differences, sex differences, psychological research

2.

The Female Audit Fee Premium

Auditing: A Journal of Practice & Theory, Vol. 34, No. 4, 2015
Number of pages: 40 Posted: 03 Jun 2010 Last Revised: 17 Jan 2018
Kris Hardies, Diane Breesch and Joël Branson
University of Antwerp, Vrije Universiteit Brussel and Vrije Universiteit Brussel VUB
Downloads 1,011 (27,690)
Citation 14

Abstract:

Loading...

audit quality, audit fees, audit engagement partner, sex, gender

3.

Do (Fe)Male Auditors Impair Audit Quality? Evidence from Going-Concern Opinions

European Accounting Review, Vol. 25, No. 1, 2016
Number of pages: 49 Posted: 05 Apr 2010 Last Revised: 17 Jan 2018
Kris Hardies, Diane Breesch and Joël Branson
University of Antwerp, Vrije Universiteit Brussel and Vrije Universiteit Brussel VUB
Downloads 833 (36,351)
Citation 15

Abstract:

Loading...

audit quality, auditor independence, audit opinion, sex differences

4.
Downloads 800 ( 38,426)
Citation 2

The Gendered Production of Audit Quality

CAAA Annual Conference 2011
Number of pages: 26 Posted: 16 Jan 2011 Last Revised: 05 Jun 2011
Kris Hardies, Diane Breesch and Joël Branson
University of Antwerp, Vrije Universiteit Brussel and Vrije Universiteit Brussel VUB
Downloads 484 (72,892)

Abstract:

Loading...

Gender, Audit Quality, Audit Firms, Organizational Embedding

The Gendered Production of Audit Quality

Number of pages: 275 Posted: 21 Apr 2013
Kris Hardies
University of Antwerp
Downloads 316 (119,424)
Citation 2

Abstract:

Loading...

gender, audit quality

5.

Gender is Not 'A Dummy Variable': A Discussion of Current Gender Research in Accounting

Qualitative Research in Accounting & Management (doi: 10.1108/QRAM-08-2017-0083)
Number of pages: 22 Posted: 25 Aug 2009 Last Revised: 10 Jun 2020
Kris Hardies and Rihab Khalifa
University of Antwerp and Independent
Downloads 549 (62,973)
Citation 2

Abstract:

Loading...

Auditor Gender, Sex, Gender, Gender Differences, Sex Differences, Audit Judgment

6.

Male and Female Auditors’ Overconfidence

Managerial Auditing Journal, Vol. 27, No. 1, 2011
Number of pages: 14 Posted: 18 Feb 2010 Last Revised: 21 Apr 2013
Kris Hardies, Diane Breesch and Joël Branson
University of Antwerp, Vrije Universiteit Brussel and Vrije Universiteit Brussel VUB
Downloads 535 (64,960)
Citation 6

Abstract:

Loading...

auditing, sex differences, biases and heuristics, overconfidence

7.

Multi-Auditor Judgment and Decision-Making: Some Evidence on the Impact of Gender

Number of pages: 24 Posted: 26 Aug 2009 Last Revised: 13 Dec 2012
Kris Hardies, Diane Breesch and Joël Branson
University of Antwerp, Vrije Universiteit Brussel and Vrije Universiteit Brussel VUB
Downloads 512 (68,675)

Abstract:

Loading...

Multi-Auditor Judgment, Audit Teams, Audit Groups, Group Research, Sex, Gender

8.

Gender Inequality in Small and Large Audit Firms

Number of pages: 49 Posted: 21 Apr 2013
Kris Hardies, Diane Breesch and Joël Branson
University of Antwerp, Vrije Universiteit Brussel and Vrije Universiteit Brussel VUB
Downloads 428 (85,451)
Citation 2

Abstract:

Loading...

professions, auditing industry, gender, firm size

Gender Discrimination? Evidence from the Belgian Public Accounting Profession

Contemporary Accounting Research, Forthcoming
Number of pages: 54 Posted: 27 Nov 2018 Last Revised: 01 Dec 2020
Kris Hardies, Clive S. Lennox and Bing Li
University of Antwerp, University of Southern California and City University of Hong Kong (CityUHK)
Downloads 296 (128,037)
Citation 5

Abstract:

Loading...

gender discrimination; public accounting firms; female partners

Gender Discrimination? Evidence from the Belgian Public Accounting Profession

Contemporary Accounting Research, Forthcoming
Posted: 08 Feb 2021
Kris Hardies, Clive S. Lennox and Bing Li
University of Antwerp, University of Southern California and City University of Hong Kong (CityUHK)

Abstract:

Loading...

gender discrimination, public accounting firms, female partners

10.

The Expectations Gap: Two Remedies Investigated

Number of pages: 29 Posted: 18 Dec 2012
Jan De Muylder, Kris Hardies and Diane Breesch
Vrije Universiteit Brussel (VUB), University of Antwerp and Vrije Universiteit Brussel
Downloads 293 (130,142)

Abstract:

Loading...

expectations gap, auditor’s report, audit course

11.

The Added Value of Auditing in Belgium: Does Audit Remain If No Longer Mandatory?

Number of pages: 31 Posted: 18 Dec 2012
Diane Breesch, Kris Hardies and Jan De Muylder
Vrije Universiteit Brussel, University of Antwerp and Vrije Universiteit Brussel (VUB)
Downloads 283 (134,955)

Abstract:

Loading...

voluntary audit, mandatory audit, added value, audit demand

12.

Gender Differences in Overconfidence and Risk Taking: Do Self-Selection and Socialization Matter?

Economics Letters, Vol. 118, No. 3, 2012
Number of pages: 13 Posted: 21 Apr 2013
Kris Hardies, Diane Breesch and Joël Branson
University of Antwerp, Vrije Universiteit Brussel and Vrije Universiteit Brussel VUB
Downloads 201 (188,279)
Citation 6

Abstract:

Loading...

Gender differences, Risk taking, Overconfidence, Self-selection, Socialization

13.

On the Presence and Absence of CEO Gender Effects on Management Control Choices: An Empirical Investigation

Number of pages: 60 Posted: 17 Sep 2014
Kris Hardies, Ann Jorissen and Parichart Maneemai
University of Antwerp, University of Antwerp - Department of Accounting & Finance and Prince of Songkla University
Downloads 183 (204,764)
Citation 2

Abstract:

Loading...

gender research, management control systems, CEO demographics, upper echelons theory

14.

Auditors’ Professional Skepticism: Traits, Behavioral Intentions, and Actions

Number of pages: 69 Posted: 29 Dec 2020 Last Revised: 22 Feb 2021
Open University, University of Antwerp, Maastricht University and University of Wisconsin - Madison - Department of Accounting and Information Systems
Downloads 141 (254,767)

Abstract:

Loading...

professional skepticism; auditor judgment; personality; attitudes

15.

An Analysis of Auditors' Going-Concern Reporting Accuracy in Private Firms

Accounting Horizons, 2018
Number of pages: 44 Posted: 07 Jul 2018
University of Antwerp, Vrije Universiteit Brussel and Vrije Universiteit Brussel
Downloads 132 (268,191)
Citation 5

Abstract:

Loading...

audit quality, audit reporting, going-concern, private firms

16.

Getting Women on Board: Some Reflections on Research on Board Gender Diversity

International Journal of Accounting, Vol. 55, No. 1, 2020.
Number of pages: 10 Posted: 01 Jul 2020
Kris Hardies and Diane Breesch
University of Antwerp and Vrije Universiteit Brussel
Downloads 94 (339,513)

Abstract:

Loading...

gender, board of directors, diversity, equality, corporate governance

17.

Professional Skepticism Traits and Fraud Brainstorming Quality

Number of pages: 37 Posted: 29 Dec 2020
Open University, University of Antwerp, Maastricht University and University of Wisconsin - Madison - Department of Accounting and Information Systems
Downloads 72 (397,680)

Abstract:

Loading...

Professional Skepticism, Fraud Brainstorming, Fraud Risk Assessment, Fraud, Brainstorming

18.

Archival Research on Audit Partners: Assessing the Research Field and Recommendations for Future Research

Accounting & Finance, Forthcoming
Number of pages: 51 Posted: 09 Jan 2021
University of Antwerp, University of New South Wales (UNSW) and QUT School of Business
Downloads 57 (448,174)

Abstract:

Loading...

audit partners, endogeneity, fixed effects, clustering, gender, experience, industry specialization, tenure, client importance, portfolio size

19.

Professional and Commercial Incentives in Audit Firms: Evidence on Partner Compensation

European Accounting Review, Forthcoming
Number of pages: 58 Posted: 30 Jun 2019
Vrije Universiteit Brussel, University of Antwerp and Vrije Universiteit Brussel
Downloads 54 (459,157)
Citation 3

Abstract:

Loading...

Partner Compensation, Financial Incentives, Equal Sharing, Performance Based

20.

Starting Your Career at an Accounting Firm: The Role of Personality in Explaining Career Starts

Kerckhofs, L., Hardies, K., Vandenhaute, M.-L., & Ceustermans, S. (2020) Starting Your Career at an Accounting Firm: The Role of Personality in Explaining Career Starts. Accounting Horizons doi: https://doi.org/10.2308/HORIZONS-2020-001
Number of pages: 44 Posted: 22 Oct 2020
Vrije Universiteit Brussel (VUB) - Accountancy, Auditing and Business Financing (ACCO), University of Antwerp, Vrije Universiteit Brussel and Vrije Universiteit Brussel (VUB) - Accountancy, Auditing and Business Financing (ACCO)
Downloads 24 (609,142)

Abstract:

Loading...

careers; accounting firms; personality; HEXACO; Dark Triad; Theory of Planned Behavior

21.

Personality, Social Norms, and Sexual Harassment in the Workplace

Personality and Individual Differences, Vol. 151 (December 2019), 109496
Number of pages: 20 Posted: 01 Jul 2020
Kris Hardies
University of Antwerp
Downloads 18 (650,997)
Citation 1

Abstract:

Loading...

Extraversion, Agreeableness, Conscientiousness, Neuroticism, Openness, Sexual harassment, Social norms, Sexism, Personality

22.

Auditor Independence Impairment: Bonding between Clients and Individual Engagement Partners

Spanish Journal of Finance and Accounting, Forthcoming
Number of pages: 42 Posted: 16 Jan 2011 Last Revised: 03 Oct 2019
Kris Hardies
University of Antwerp
Downloads 13 (688,146)

Abstract:

Loading...

Client Importance, Audit Quality, Auditor Independence, Audit Opinion, Audit Partner

23.

Entrance Requirements to the Audit Profession within the EU and Audit Quality

International Journal of Auditing, Vol. 22, Issue 3, pp. 360-373, 2018
Number of pages: 14 Posted: 23 Oct 2018
Christophe Van Linden and Kris Hardies
Illinois State University and University of Antwerp
Downloads 1 (787,597)
  • Add to Cart

Abstract:

Loading...

Audit quality, education/training, professionalism

24.

The Neverending Story of 'Hard-Wired' Gender Differences

Sex Roles, Vol. 65, No. 5, 2011
Posted: 21 Apr 2013
Kris Hardies
University of Antwerp

Abstract:

Loading...

gender, gender differences, neuroscience, socialization

25.

Female Auditors in Belgium: Striking Figures and Facts

Accountancy & Bedrijfskunde, Vol. 30, No. 4, pp. 15-28
Posted: 04 Apr 2010
Kris Hardies, Diane Breesch and Joël Branson
University of Antwerp, Vrije Universiteit Brussel and Vrije Universiteit Brussel VUB

Abstract:

Loading...

auditors, audit firms, accounting professionals, gender, labor division

26.

Male and Female Auditors: Who in this Land is the Fairest of All?

Accountancy & Bedrijfskunde, Vol. 29, No. 7, pp. 22–30
Posted: 10 Jun 2009 Last Revised: 21 Apr 2013
Kris Hardies, Diane Breesch and Joël Branson
University of Antwerp, Vrije Universiteit Brussel and Vrije Universiteit Brussel VUB

Abstract:

Loading...

audit quality, gender, perception, auditor competence, auditor independence