Kris Hardies

University of Antwerp

Assistant Professor

Department of Accounting and Finance

Pleinlaan 13

Antwerp, 2000

Belgium

  • University of Antwerp

SCHOLARLY PAPERS

35

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13,949

TOTAL CITATIONS
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SSRN RANKINGS

Top 11,652

in Total Papers Citations

107

Scholarly Papers (35)

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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 2,153 (15,752)
Citation 3

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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 1,168 (39,959)
Citation 27

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

3.

The Gendered Production of Audit Quality

Downloads 1,014 (48,933)
Citation 5

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 563 (105,025)
Citation 3

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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 451 (138,034)
Citation 2

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gender, audit quality

4.

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 1,010 (49,213)
Citation 15

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audit quality, auditor independence, audit opinion, sex differences

5.

Using Field-Based Evidence to Understand the Antecedents to Auditors’ Skeptical Actions

Auditing: A Journal of Practice & Theory
Number of pages: 66 Posted: 29 Dec 2020 Last Revised: 13 Jan 2024
Kris Hardies, Sanne Janssen, Ann Vanstraelen and Karla M. Zehms
University of Antwerp, Open University, Maastricht University and University of Wisconsin-Madison - Department of Accounting and Information Systems
Downloads 820 (65,560)
Citation 7

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professional skepticism; auditor judgment; personality; attitudes; subjective norms; theory of planned behavior; audit quality

6.

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 723 (77,393)
Citation 2

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professions, auditing industry, gender, firm size

7.

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 655 (87,914)
Citation 6

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auditing, sex differences, biases and heuristics, overconfidence

8.

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 648 (89,146)
Citation 6

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

9.

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 612 (95,732)

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

10.

A Guide for Accounting Researchers to Conduct and Report Systematic Literature Reviews

Behavioral Research in Accounting (forthcoming)
Number of pages: 50 Posted: 16 Nov 2022 Last Revised: 19 Oct 2023
Kris Hardies, Fynn Ohlrogge, Jo Mentens and Jonas Vandennieuwenhuysen
University of Antwerp, Maastricht University, KU Leuven and University of Antwerp - Department of Accounting & Finance
Downloads 510 (120,402)

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Accounting research, Systematic review, literature review, meta-analysis, synthesis

11.

Gender Discrimination? Evidence from the Belgian Public Accounting Profession

Downloads 436 (145,179)
Citation 5

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 (CityU)
Downloads 436 (143,589)
Citation 5

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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 (CityU)

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gender discrimination, public accounting firms, female partners

12.

Professional Skepticism Traits and Fraud Brainstorming Quality

Number of pages: 37 Posted: 29 Dec 2020
Sanne Janssen, Kris Hardies, Ann Vanstraelen and Karla M. Zehms
Open University, University of Antwerp, Maastricht University and University of Wisconsin-Madison - Department of Accounting and Information Systems
Downloads 421 (151,709)

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

13.

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 380 (169,779)

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expectations gap, auditor’s report, audit course

14.

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 371 (174,419)

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voluntary audit, mandatory audit, added value, audit demand

15.

A Systematic Literature Review on Companies’ Auditor Selection Processes

Number of pages: 57 Posted: 06 Feb 2023
Jonas Vandennieuwenhuysen, Kris Hardies, Marie-Laure Vandenhaute and Kris Hoang
University of Antwerp - Department of Accounting & Finance, University of Antwerp, Vrije Universiteit Brussel and University of Alabama - Culverhouse College of Commerce & Business Administration
Downloads 324 (202,834)

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auditor selection, audit tender, auditor hiring, literature review

16.

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

Accounting Horizons, 2018
Number of pages: 44 Posted: 07 Jul 2018
Kris Hardies, Marie-Laure Vandenhaute and Diane Breesch
University of Antwerp, Vrije Universiteit Brussel and Vrije Universiteit Brussel
Downloads 298 (221,263)
Citation 5

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

17.

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 293 (225,311)
Citation 6

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

18.

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

Critical contributions to economics and beyond : Liber Amicorum Marc Jegers [Stijn Van Puyvelde (Editor), Caroline Buts (Editor)]
Number of pages: 42 Posted: 17 Sep 2014 Last Revised: 07 Sep 2023
Kris Hardies, Ann Jorissen and Parichart Maneemai
University of Antwerp, University of Antwerp - Department of Accounting & Finance and Prince of Songkla University (PSU)
Downloads 259 (255,640)
Citation 2

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

19.

Audit Partner Trait Skepticism and Going-Concern Reporting Decisions

Number of pages: 33 Posted: 11 Feb 2022
Kris Hardies, Sanne Janssen, Ann Vanstraelen and Karla M. Zehms
University of Antwerp, Open University, Maastricht University and University of Wisconsin-Madison - Department of Accounting and Information Systems
Downloads 219 (301,530)

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professional skepticism, trait skepticism, going-concern, Hurtt scale, workload

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
Linde Kerckhofs, Kris Hardies, Marie-Laure Vandenhaute and Stefanie Ceustermans
IESEG School of Management, University of Antwerp, Vrije Universiteit Brussel and Vrije Universiteit Brussel (VUB) - Accountancy, Auditing and Business Financing (ACCO)
Downloads 200 (328,505)
Citation 4

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

21.

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

European Accounting Review, Forthcoming
Number of pages: 58 Posted: 30 Jun 2019
Marie-Laure Vandenhaute, Kris Hardies and Diane Breesch
Vrije Universiteit Brussel, University of Antwerp and Vrije Universiteit Brussel
Downloads 190 (344,516)
Citation 3

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Partner Compensation, Financial Incentives, Equal Sharing, Performance Based

22.

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 181 (359,992)
Citation 2

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

23.

Partner Narcissism in a Private Market Setting: Consequences for Audit Reporting Decisions and Audit Pricing

International Journal of Auditing
Number of pages: 51 Posted: 28 Nov 2022 Last Revised: 16 Nov 2023
Linde Kerckhofs, Marie-Laure Vandenhaute and Kris Hardies
IESEG School of Management, Vrije Universiteit Brussel and University of Antwerp
Downloads 169 (382,662)
Citation 2

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narcissism; personality; reporting decisions; audit pricing; audit partner; signature; behavior

24.

Normalizing Gender Equality

Number of pages: 19 Posted: 01 Oct 2021 Last Revised: 03 Nov 2021
Kris Hardies
University of Antwerp
Downloads 158 (405,529)

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gender, gender equality, social norms, gender norms, parenthood, ideal worker

25.

Investor Reactions to Apologies for Financial Misconduct

Accounting, Organizations and Society, Forthcoming
Number of pages: 56 Posted: 30 Nov 2023
Fynn Ohlrogge, Kris Hardies and An-Sofie Claeys
Maastricht University, University of Antwerp and Ghent University
Downloads 157 (407,810)

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Apologies, Investor judgment, Financial misconduct, SEC investigations, Disclosure

26.

Equity Incentives and Audit Partner Reporting Decisions for Private Company Audits

Number of pages: 61 Posted: 30 Jun 2022
Marie-Laure Vandenhaute and Kris Hardies
Vrije Universiteit Brussel and University of Antwerp
Downloads 151 (421,275)
Citation 1

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Equity Partner, Non-Equity Partner, Auditor Reporting, Professional Service Firm

27.

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 141 (445,310)

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

28.

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
Kris Hardies, Sarowar Hossain and Larelle Law Chapple
University of Antwerp, University of New South Wales (UNSW) and QUT School of Business
Downloads 133 (466,929)
Citation 6

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

29.

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 62 (765,256)

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

30.

The Influence of Visualizations in Corporate Disclosures on Nonprofessional Investors' Judgments and Decision-Making

Number of pages: 47 Posted: 23 Jan 2025
Jo Mentens, Fynn Ohlrogge and Kris Hardies
KU Leuven, Maastricht University and University of Antwerp
Downloads 48 (867,193)

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investor judgment, visualizations, processing fluency, cognitive load

31.

Changing Jobs Like Changing Clothes: The Hobo Syndrome among Career Starters

Kerckhofs, L., Vandenhaute, M. L., & Hardies, K. (2022). Changing jobs like changing clothes: the hobo syndrome among career starters. Discover Psychology, 2(23). | https://doi.org/10.1007/s44202-022-00036-4
Number of pages: 16 Posted: 29 Apr 2022
Linde Kerckhofs, Marie-Laure Vandenhaute and Kris Hardies
IESEG School of Management, Vrije Universiteit Brussel and University of Antwerp
Downloads 45 (892,768)

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Hobo syndrome, Personality, Careers, Vocational behaviour, Longitudinal study

32.

Getting (too) Close for Comfort: The Auditor Selection Process

Posted: 15 Feb 2023
Jonas Vandennieuwenhuysen, Kris Hardies, Marie-Laure Vandenhaute, Kris Hoang and Marcel Van Rinsum
University of Antwerp - Department of Accounting & Finance, University of Antwerp, Vrije Universiteit Brussel, University of Alabama - Culverhouse College of Commerce & Business Administration and RSM Erasmus University

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Auditor selection, audit tender, auditor hiring, auditor choice

33.

The Neverending Story of 'Hard-Wired' Gender Differences

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

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gender, gender differences, neuroscience, socialization

34.

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

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

35.

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

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