Marie-Laure Vandenhaute

Marie-Laure Vandenhaute is Assistant Professor of Accounting and Auditing at the Solvay Business School, Vrije Universiteit Brussel, where she teaches courses on accounting and auditing at the BSc and MSc level. Her courses incorporate activating teaching strategies.

Professor Vandenhaute’s areas of research interest include audit firm’s compensation and incentive structures (such as equity ownership), auditor going concern reporting and the auditor selection process. Her research focuses particularly on the quality of audit services. She acts as a reviewer for scientific journals, including European Accounting Review and International Journal of Auditing.

She was a visiting scholar at Maastricht University in the Spring of 2017. Professor Vandenhaute was recognized with a ‘Best Paper Award’ at the 2019 EARNet Symposium and the 2019 Conférence Internationale de Gouvernance.

TEACHING

Accounting

Elementen van Boekhouden

Inleiding tot Boekhouden en Financiën

Managerial Accounting

RESEARCH

Auditing

Audit Quality

Incentives

Compensation

Equity Ownership

Auditor Selection

Going-Concern Opinion

KEY PUBLICATIONS

Kerckhofs, L., Hardies, K., Vandenhaute, M-L., & Ceustermans, S. (2021). Starting Your Career at an Accounting Firm: The Role of Personality in Explaining Career Starts. Accounting Horizons, 35(1), 105-131. https://doi.org/10.2308/HORIZONS-2020-001

Vandenhaute, M-L., Hardies, K., & Breesch, D. (2020). Professional and Commercial Incentives in Audit Firms: Evidence on Partner Compensation. European Accounting Review, 29(3), 521-554. https://doi.org/10.1080/09638180.2019.1642223

Hardies, K., Vandenhaute, M-L., & Breesch, D. (2018). An Analysis of Auditors' Going-Concern Reporting Accuracy in Private Firms. Accounting Horizons, 32(4), 117-132. https://dx.doi.org/10.2139/ssrn.2370842