The Accounting and Auditing (ACCO) cluster offers a variety of Dutch and/or English taught accounting and auditing courses both at graduate and undergraduate level.
These include a.o.:
- Financial Accounting
- Managerial Accounting
- Financial Reporting and Auditing (incl. financial statement analysis and ISA)
- Consolidation of financial statements
- Audit ethics
- Advanced accounting (including IAS/IFRS)
In order to create an engaging learning environment and to foster students’ learning, we regularly apply an active-learning strategy. To do so, we exploit the benefits of an integrated blended teaching approach and we have developed an online learning environment where students can practice accounting techniques and self-assess their understanding. To reinforce students’ learning, we also place substantial value on integrating scientific research and incorporating professional experience.
In terms of scientific research, the Accounting and Auditing cluster mainly conducts research in the field of (i) financial reporting and (ii) the quality of auditing services.
With regard to financial reporting, our research focuses specifically on financial reporting practices in private firms, such as
- Voluntary financial disclosure,
- Earnings management, and
- Financial reporting timeliness.
With regard to the quality of auditing services our current topics of interest include:
- Audit firm’s compensation and incentive structures
- Auditor going concern reporting
- The role of personality in auditors’ decision-taking and behavior
- The auditor selection process: from tender to relationship management
- The effect of mandatory fees disclosure on subsequent period fees and audit quality
One of our major strengths is our unique and largely self-collected comprehensive panel data from the Belgian audit market since 2008.
The Accounting and Auditing cluster disseminates research via various portals. We regularly present research findings at international workshops and conferences; and publish in international peer-reviewed journals. We hosted the Accounting Research Day 2022 and also valorize our results towards a non-expert audience such as practitioners and professional bodies via professional magazines.
