Ann Vanstraelen

Maastricht Accounting and Auditing Research and Education Center (MARC)

P.O. Box 616

Maastricht, 6200 MD

Netherlands

Maastricht University

P.O. Box 616

Maastricht, 6200MD

Netherlands

SCHOLARLY PAPERS

19

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CITATIONS
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28

Scholarly Papers (19)

1.

Earnings Management within Multinational Corporations

The Accounting Review, Forthcoming
Number of pages: 99 Posted: 04 May 2010 Last Revised: 22 Aug 2018
Catholic University of Lille - IESEG School of Management, London School of Economics, University of Antwerp and Maastricht Accounting and Auditing Research and Education Center (MARC)
Downloads 1,754 (8,846)
Citation 2

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Earnings management, Multinational corporations, Subsidiaries, Consolidation, Regulatory arbitrage, Enforcement, Regulation

2.

Assurance on Sustainability Reports: An International Comparison

Accounting Review, Forthcoming
Number of pages: 42 Posted: 01 Nov 2007 Last Revised: 02 Jun 2014
Roger Simnett, Ann Vanstraelen and Wai Fong Chua
UNSW Australia Business School, School of Accounting, Maastricht Accounting and Auditing Research and Education Center (MARC) and UNSW Australia Business School, School of Accounting
Downloads 1,462 (11,882)
Citation 86

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Voluntary assurance, sustainability reports, choice of assurer

3.

Audit Firm Governance: Do Transparency Reports Reveal Audit Quality?

Auditing: A Journal of Practice & Theory, Forthcoming
Number of pages: 36 Posted: 20 May 2011 Last Revised: 30 May 2012
Maastricht University - Department of Accounting & Information Management, MARC (Maastricht Accounting, Auditing & Information Management Research Center), Maastricht University - Department of Accounting & Information Management, MARC (Maastricht Accounting, Auditing & Information Management Research Center), Ghent University-Universiteit Gent - Faculty of Economics and Business Administration and Maastricht Accounting and Auditing Research and Education Center (MARC)
Downloads 736 (32,877)
Citation 5

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Corporate governance, audit firm, transparency report

4.

Involvement of Component Auditors in Multinational Group Audits: Determinants and Audit Outcomes

Number of pages: 55 Posted: 21 Nov 2014 Last Revised: 26 Jun 2019
University of New South Wales, UNSW Australia Business School, School of Accounting, Maastricht University, Maastricht Accounting and Auditing Research and Education Center (MARC) and University of Central Florida
Downloads 555 (47,904)

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group audits; component auditors; global audit firm networks; audit quality; audit fees

5.

The Effect of National Inspection Regimes on Audit Quality

Number of pages: 76 Posted: 10 Oct 2017
University of New South Wales, UNSW Australia Business School, School of Accounting, Maastricht University and Maastricht Accounting and Auditing Research and Education Center (MARC)
Downloads 321 (92,458)
Citation 5

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Public Oversight; Audit Quality; Inspections

6.

Determinants of Corporate Financial Disclosure in an Unregulated Environment: Evidence from the Early 20th Century

European Accounting Review, Forthcoming
Number of pages: 48 Posted: 02 Mar 2008 Last Revised: 07 Jan 2009
Wouter Van Overfelt, Ann Vanstraelen and Marc Deloof
affiliation not provided to SSRN, Maastricht Accounting and Auditing Research and Education Center (MARC) and University of Antwerp
Downloads 301 (99,135)
Citation 1

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financial disclosure, financial reporting regulation, investor protection, bank relationships, pre-World War I Belgium

7.

Rules Rather than Discretion in Audit Standards: Going-Concern Opinions in Belgium

Accounting Review, Vol. 84, September 2009
Number of pages: 45 Posted: 06 May 2009
Joseph V. Carcello, Ann Vanstraelen and Michael Willenborg
University of Tennessee, Maastricht Accounting and Auditing Research and Education Center (MARC) and University of Connecticut - Department of Accounting
Downloads 287 (104,441)
Citation 6

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8.

Auditing Private Companies: What Do We Know?

Number of pages: 38 Posted: 17 Feb 2017 Last Revised: 01 Mar 2017
Ann Vanstraelen and Caren Schelleman
Maastricht Accounting and Auditing Research and Education Center (MARC) and Maastricht University - Department of Accounting & Information Management, MARC (Maastricht Accounting, Auditing & Information Management Research Center)
Downloads 244 (123,674)
Citation 8

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Audit, private companies, demand, supply, cost benefit analysis, regulation

9.

Investor Reaction to Auditors’ Going Concern Emphasis of Matter: Evidence from a Natural Experiment

Number of pages: 70 Posted: 23 Jan 2016 Last Revised: 24 Jan 2018
Jean Bédard, Carl Brousseau and Ann Vanstraelen
Université Laval - École de comptabilité, Université Laval - School of Accounting and Maastricht Accounting and Auditing Research and Education Center (MARC)
Downloads 152 (190,995)

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going concern, auditor's report, emphasis of matter paragraph, perceived financial reporting quality

10.

Corporate Non-Financial Disclosure Practices and Financial Analyst Forecast Ability Across Three European Countries

Journal of International Financial Management & Accounting, Vol. 14, pp. 249-278, October 2003
Number of pages: 30 Posted: 24 Oct 2003
Maastricht Accounting and Auditing Research and Education Center (MARC), University of Mississippi - Patterson School of Accountancy and University of Central Florida
Downloads 22 (503,642)
Citation 35
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11.

The Different Types of Assurance Services and Levels of Assurance Provided

International Journal of Auditing, Vol. 9, No. 2, pp. 91-102, July 2005
Number of pages: 12 Posted: 23 Oct 2005
UNSW Australia Business School, School of Accounting, University of Maastricht - Faculty of Economics & Business Administration, University of Southern California, UNSW Australia Business School, School of Accounting, UNSW Australia Business School, School of Accounting and Maastricht Accounting and Auditing Research and Education Center (MARC)
Downloads 20 (515,069)
Citation 11
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12.

The Auditor's Going Concern Opinion Decision: A Pilot Study

International Journal of Auditing, Vol. 3, Issue 1, pp. 41-57, 2003
Number of pages: 17 Posted: 19 Dec 2010
Ann Vanstraelen
Maastricht Accounting and Auditing Research and Education Center (MARC)
Downloads 1 (643,529)
Citation 4
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auditors' opinion decisions, going concern assumption, competence, independence, audit loss, litigation, self?fulfilling prophecy, US/UK vs. Continental Europe (Belgium), report, Board of Directors, statistical analysis

13.

Cross-Jurisdictional Income Shifting and Tax Enforcement: Evidence from Public versus Private Multinationals

Review of Accounting Studies, Forthcoming
Posted: 13 Dec 2014
Christof Beuselinck, Marc Deloof and Ann Vanstraelen
Catholic University of Lille - IESEG School of Management, University of Antwerp and Maastricht Accounting and Auditing Research and Education Center (MARC)

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tax planning, income shifting, tax enforcement, composite tax score

14.

Oversight and Inspection of Auditing

Routledge Companion to Auditing, edited by David Hay, W. Robert Knechel and Marleen Willekens, Forthcoming
Posted: 13 Apr 2014
Mona Offermanns and Ann Vanstraelen
Maastricht University - Department of Accounting and Information Management and Maastricht Accounting and Auditing Research and Education Center (MARC)

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Public oversight, inspections, auditing profession

15.

Comparing Abnormal Accruals Estimates Across Samples: An International Test

European Accounting Review, Forthcoming
Posted: 30 Oct 2012
Erik Peek, Roger Meuwissen, Frank Moers and Ann Vanstraelen
Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM), Maastricht Accounting and Auditing Research and Education Center (MARC), Maastricht University School of Business and Economics and Maastricht Accounting and Auditing Research and Education Center (MARC)

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abnormal accruals models, earnings management detection, predictive accuracy, international accounting

16.

The Audit Reporting Debate: Seemingly Intractable Problems and Feasible Solutions

European Accounting Review, Forthcoming
Posted: 14 Apr 2012
Maastricht Accounting and Auditing Research and Education Center (MARC), Maastricht University - Department of Accounting & Information Management, MARC (Maastricht Accounting, Auditing & Information Management Research Center), Maastricht Accounting and Auditing Research and Education Center (MARC) and Maastricht University - Department of Accounting & Information Management, MARC (Maastricht Accounting, Auditing & Information Management Research Center)

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audit reporting, history, information gap, transparency, value of audit

17.

Public Oversight and Audit Quality: Evidence from Public Oversight of Audit Firms in the Netherlands

Posted: 25 Aug 2011 Last Revised: 29 Aug 2011
Maastricht Accounting and Auditing Research and Education Center (MARC), University of Antwerp and Maastricht Accounting and Auditing Research and Education Center (MARC)

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18.

Earnings Management and Audit Quality in Europe: Evidence from the Private Client Segment Market

European Accounting Review Vol. 17, No. 3, pp. 447-469
Posted: 15 Dec 2005 Last Revised: 11 Jan 2009
Brenda Van Tendeloo and Ann Vanstraelen
University of Antwerp- Faculty of Applied Economics and Maastricht Accounting and Auditing Research and Education Center (MARC)

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Audit quality, Earnings management, Investor protection, Private firms

19.

Earnings Management Under German Gaap Versus IFRS

European Accounting Review, Vol. 14, No. 1, 2005
Posted: 16 Mar 2005
Brenda Van Tendeloo and Ann Vanstraelen
University of Antwerp- Faculty of Applied Economics and Maastricht Accounting and Auditing Research and Education Center (MARC)

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Earnings management, German GAAP, IFRS