Ann Vanstraelen

Maastricht University

P.O. Box 616

Maastricht, 6200MD

Netherlands

SCHOLARLY PAPERS

24

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SSRN CITATIONS
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Top 6,509

in Total Papers Citations

52

CROSSREF CITATIONS

147

Scholarly Papers (24)

1.

Earnings Management within Multinational Corporations

The Accounting Review 94 (4): 45-76
Number of pages: 99 Posted: 04 May 2010 Last Revised: 29 Aug 2019
Catholic University of Lille - IESEG School of Management, London School of Economics, University of Antwerp and Maastricht University
Downloads 2,041 (8,844)
Citation 10

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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 University and UNSW Australia Business School, School of Accounting
Downloads 1,512 (14,230)
Citation 23

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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 - Faculty of Economics and Business Administration and Maastricht University
Downloads 823 (34,947)
Citation 5

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Corporate governance, audit firm, transparency report

4.

Involvement of Component Auditors in Multinational Group Audits: Determinants, Audit Quality and Audit Fees

Number of pages: 55 Posted: 21 Nov 2014 Last Revised: 18 Jan 2021
University of New South Wales, UNSW Australia Business School, School of Accounting, UNSW Business School and Maastricht University
Downloads 748 (39,862)
Citation 5

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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, UNSW Business School and Maastricht University
Downloads 468 (72,888)
Citation 11

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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 University and University of Antwerp
Downloads 320 (112,951)
Citation 1

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

7.

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 University and Maastricht University - Department of Accounting & Information Management, MARC (Maastricht Accounting, Auditing & Information Management Research Center)
Downloads 319 (113,330)
Citation 6

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

8.

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 University and University of Connecticut - Department of Accounting
Downloads 296 (122,771)
Citation 3

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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 University
Downloads 241 (151,390)

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

10.

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

Number of pages: 69 Posted: 29 Dec 2020 Last Revised: 22 Feb 2021
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 97 (318,946)

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professional skepticism; auditor judgment; personality; attitudes

11.

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 48 (463,395)

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

12.

PCAOB Inspections and Audit Fees: An Analysis of Inspection Rounds of Small Audit Firms

Forthcoming at European Accounting Review
Number of pages: 58 Posted: 04 Nov 2020
Ann Vanstraelen and Lei Zou
Maastricht University and University of New South Wales
Downloads 24 (583,822)

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PCAOB inspections; audit fees; quality control deficiencies; small audit firms

13.

Audit Firm Culture: Recent Developments and Trends in the Literature

Number of pages: 55 Posted: 31 Dec 2020
Bentley University, Bentley University - Department of Accountancy, Nyenrode Business Universiteit and Maastricht University
Downloads 23 (596,868)

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Audit firm culture, audit quality, audit firm management, ethical culture, professionalism, learning culture

14.

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

Number of pages: 30 Posted: 24 Oct 2003
Maastricht University, University of Mississippi - Patterson School of Accountancy and University of Central Florida
Downloads 22 (596,868)
Citation 1
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15.

Is Leadership Ability Rewarded by the Auditing Profession?

Number of pages: 56 Posted: 01 Apr 2021
Stockholm School of Economics, University of Oulu - Department of Economics, Accounting and Finance, Stockholm School of Economics - Department of Accounting and Maastricht University
Downloads 21 (603,529)

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Leadership ability, auditing, income, career success, talent management

16.

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 University
Downloads 20 (610,180)
Citation 2
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17.

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 University
Downloads 1 (757,023)
Citation 1
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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

18.

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 University

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

19.

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 University

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Public oversight, inspections, auditing profession

20.

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 University

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

21.

The Audit Reporting Debate: Seemingly Intractable Problems and Feasible Solutions

European Accounting Review, Forthcoming
Posted: 14 Apr 2012
Maastricht University, 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

22.

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 University

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23.

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 University

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Audit quality, Earnings management, Investor protection, Private firms

24.

Earnings Management Under German Gaap Versus IFRS

Posted: 16 Mar 2005
Brenda Van Tendeloo and Ann Vanstraelen
University of Antwerp- Faculty of Applied Economics and Maastricht University

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Earnings management, German GAAP, IFRS