Diane Breesch

Vrije Universiteit Brussel

Professor

Pleinlaan 2

Brussels, Brussels 1050

Belgium

SCHOLARLY PAPERS

27

DOWNLOADS
Rank 5,528

SSRN RANKINGS

Top 5,528

in Total Papers Downloads

10,203

SSRN CITATIONS
Rank 16,694

SSRN RANKINGS

Top 16,694

in Total Papers Citations

48

CROSSREF CITATIONS

18

Scholarly Papers (27)

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 1,823 (11,955)
Citation 3

Abstract:

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

2.

Are Users of Financial Statements of Publicly and Non-Publicly Traded Companies Different or Not? An Empirical Study

Number of pages: 25 Posted: 16 Jun 2009 Last Revised: 29 Sep 2009
Vicky Cole, Diane Breesch and Joël Branson
Vrije Universiteit Brussel, Vrije Universiteit Brussel and Vrije Universiteit Brussel VUB
Downloads 1,205 (22,590)
Citation 3

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IFRS, SME's, users of financial statements

3.

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 1,016 (28,942)
Citation 14

Abstract:

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

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 839 (37,823)
Citation 15

Abstract:

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audit quality, auditor independence, audit opinion, sex differences

5.
Downloads 490 ( 39,531)
Citation 3

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 490 (75,226)
Citation 3

Abstract:

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Gender, Audit Quality, Audit Firms, Organizational Embedding

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 542 (67,092)
Citation 6

Abstract:

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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 514 (71,715)

Abstract:

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

8.

Determinants Influencing the IFRS Accounting Policy Choices of European Listed Companies

Number of pages: 27 Posted: 16 Feb 2013
Vicky Cole, Joël Branson and Diane Breesch
Vrije Universiteit Brussel, Vrije Universiteit Brussel VUB and Vrije Universiteit Brussel
Downloads 497 (74,679)
Citation 2

Abstract:

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IFRS, accounting policy choices, European companies

9.

Determinants Influencing the De Facto Comparability of European IFRS Financial Statements

Number of pages: 31 Posted: 01 Dec 2011
Vicky Cole, Joël Branson and Diane Breesch
Vrije Universiteit Brussel, Vrije Universiteit Brussel VUB and Vrije Universiteit Brussel
Downloads 482 (77,543)
Citation 5

Abstract:

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IFRS, comparability, options used

10.

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 444 (85,530)
Citation 2

Abstract:

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professions, auditing industry, gender, firm size

11.

The Illusion of Comparable European IFRS Financial Statements - The View of Auditors, Analysts and Other Users

Number of pages: 31 Posted: 11 Dec 2009 Last Revised: 15 Mar 2010
Vicky Cole, Joël Branson and Diane Breesch
Vrije Universiteit Brussel, Vrije Universiteit Brussel VUB and Vrije Universiteit Brussel
Downloads 420 (91,211)

Abstract:

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12.

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 302 (131,778)

Abstract:

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expectations gap, auditor’s report, audit course

13.

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 285 (139,988)

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voluntary audit, mandatory audit, added value, audit demand

14.

Differential Financial Reporting Requirements: Developing a Framework Using a Multi-Actor Multi-Criteria Analysis

Number of pages: 20 Posted: 14 Feb 2012
Stefanie Ceustermans, Diane Breesch and Joel Branson
Vrije Universiteit Brussel (VUB) - Accountancy, Auditing and Business Financing (ACCO), Vrije Universiteit Brussel and Vrije Universiteit Brussel (VUB) - Accountancy, Auditing and Business Financing (ACCO)
Downloads 279 (143,106)

Abstract:

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Financial reporting, financial statements, users, SMEs

15.

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 204 (193,880)
Citation 6

Abstract:

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

16.

Financial Reporting for Micro-Entities: Valuable or Burdensome? The Case of Belgium

Number of pages: 20 Posted: 14 Feb 2012
Stefanie Ceustermans, Diane Breesch and Joel Branson
Vrije Universiteit Brussel (VUB) - Accountancy, Auditing and Business Financing (ACCO), Vrije Universiteit Brussel and Vrije Universiteit Brussel (VUB) - Accountancy, Auditing and Business Financing (ACCO)
Downloads 160 (239,565)

Abstract:

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Micro-entities, users, financial reporting

17.

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 155 (246,021)
Citation 5

Abstract:

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

18.

Determinants of Voluntary Disclosure of Sales by Small Private Companies

Number of pages: 25 Posted: 16 Oct 2013
Stefanie Ceustermans and Diane Breesch
Vrije Universiteit Brussel (VUB) - Accountancy, Auditing and Business Financing (ACCO) and Vrije Universiteit Brussel
Downloads 143 (262,714)
Citation 2

Abstract:

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Voluntary disclosure, Small private companies, Micro-entities

19.

The Entrepreneurial View on Voluntary Disclosure of Sales in Small Private Companies

Number of pages: 26 Posted: 03 Feb 2014 Last Revised: 25 Mar 2014
Stefanie Ceustermans and Diane Breesch
Vrije Universiteit Brussel (VUB) - Accountancy, Auditing and Business Financing (ACCO) and Vrije Universiteit Brussel
Downloads 138 (270,198)

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small companies, SMEs, private companies, voluntary disclosure

20.

Voluntary Disclosure of Sales and the Extent of Trade Credit in Small Young Private Companies

Number of pages: 19 Posted: 15 Mar 2015
Stefanie Ceustermans and Diane Breesch
Vrije Universiteit Brussel (VUB) - Accountancy, Auditing and Business Financing (ACCO) and Vrije Universiteit Brussel
Downloads 104 (331,161)

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voluntary disclosure, SMEs, trade credit

21.

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 98 (344,395)

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

22.

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 62 (447,477)
Citation 3

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Partner Compensation, Financial Incentives, Equal Sharing, Performance Based

23.

Determinants of Voluntary Disclosure of Sales in Small Private Companies in Belgium

Journal of International Financial Management & Accounting, Vol. 28, Issue 2, pp. 172-204, 2017
Number of pages: 33 Posted: 09 May 2017
Stefanie Ceustermans and Diane Breesch
Vrije Universiteit Brussel (VUB) - Accountancy, Auditing and Business Financing (ACCO) and Vrije Universiteit Brussel
Downloads 1 (814,605)
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24.

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

25.

How to Measure the Comparability of Financial Statements?

International Journal of Managerial and Financial Accounting, Vol. 1, No. 4, pp. 379–397, 2009
Posted: 26 Mar 2010
Vicky Cole, Joël Branson and Diane Breesch
Vrije Universiteit Brussel, Vrije Universiteit Brussel VUB and Vrije Universiteit Brussel

Abstract:

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international financial reporting standards, IFRS, measuring comparability, harmonisation, financial statements, indices, statistical models, financial accounting

26.

The Effects of Auditor Gender on Audit Quality

The IUP Journal of Accounting Research & Audit Practices, Vol. 8, Nos. 3/4, pp. 78-107, July/October 2009
Posted: 17 Oct 2009
Diane Breesch and Joël Branson
Vrije Universiteit Brussel and Vrije Universiteit Brussel VUB

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27.

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:

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