Expertise center

Accounting, Auditing & Control

Our mission

Nyenrode's Center for Accounting, Auditing & Control focuses on the reliability of (non-) financial management and accountability information aimed at internal and external stakeholders.

Correct, current and reliable information is essential for the daily operations and strategic direction of any organization, and the role of IT systems and applications such as Data Analytics is pivotal.

Correct, current and reliable information is also essential for good governance. Through the various specializations within our center we look at this from different perspectives and roles – for instance from the controller or the accountant's.

Our activities

Our education programs aim to build our students into 'robust professionals'. We facilitate this by offering room for critical reflection and a focus on professional judgement and ethics.

Our education programs integrates personal and professional skills; training our students and participants to continuously act in the common interest and preparing them for the ever-changing expectations from stakeholders in a changeable environment.

The Center for Accounting, Auditing & Control is responsible for two of the three core expertise of both the accountancy and controller programs. We provide a significant contribution to the following programs:

Bachelor of Science in Accountancy
Master of Science in Accountancy
Post-Master RA (including the Custom Made track)
Master of Science in Management
Master of Science in Controlling
Executive Master in Finance & Control
Doctoral Program
Foundations of Management
Leadership Development Program

Additionally, we train experienced professionals through our Executive Educations programs, sharing our expertise in masterclasses, the New Board Program and the Supervisory Board Cycle, amongst others.

Our research

The Center for Accounting, Auditing & Control conducts research in the following fields:

Auditing
Information and Management Accounting Control Systems
Corporate Governance

We conduct our research in cooperation with (international) professionals in the field. Faculty members regularly present their findings at international research conferences and seminars, and publish in academic journals.

You can find their (inter) national publications in the academic bios on the faculty members' profile pages.

Audits for Less Complex Entities

Research | September 18 2023

Small and medium-sized businesses, also known as SMEs, represent an important part of the economy. However, international auditing standards have not been not well tailored to this business category. Niels van Nieuw Amerongen, holder of the Kreston Netherlands SME Accountancy chair at Nyenrode Business University, analyzed with a research team stakeholder roundtable discussions focused on an international auditing standard for less complex entities. He summarized the findings in two international publications.

Performing more transparent and efficient audits using Bayesian statistics

Research | March 17 2023

Auditors are able to work more transparently and efficiently by using Bayesian statistics. That is the main conclusion of Koen Derks’ research, who obtains his doctorate from Nyenrode Business University today. Techniques to apply Bayesian statistics in the audit have been made freely accessible by Derks, through the open-source program JASP. “Auditors should be bold enough to deviate from ways already paved more often.”

Transparency about ESG: Telling an honest story about sustainability

Research | December 20 2022

Major social issues continue to have an increasing impact, also on the business community. And these issues increasingly require corporate involvement. Remko Renes (member of the Nyenrode Corporate Governance Institute) and Auke de Bos (associated with the EUR and EY) elaborate on Environmental, Social and Governance (ESG) factors. They think about the meaning and the importance of ESG, and the influence of this topic’s focus and transparency on organizations and directors and the roles of supervisors and audits. Based on their insights, they give recommendations to directors, supervisory directors, advisers and accountants.

Annemieke Roobeek, Jacques de Swart, Myrthe van der Plas

Corporate Responsibility Framework

Research | September 21 2022

If an organization wants to do business responsibly and make strategic decisions that benefit people, the environment, and the market, the golden rule is: to measure is to know.

How Business Schools should harness their power to make change

Opinion | September 19 2022

We often underestimate how much power we hold in terms of being able to make a difference. We are all capable of contributing to bettering the world in one form or another.

How Business Schools should harness their power to make change

Opinion | September 19 2022

We often underestimate how much power we hold in terms of being able to make a difference. We are all capable of contributing to bettering the world in one form or another.

More news

Partners

Foundation for Auditing Research

Nyenrode Business Universiteit is an active contributor to the Dutch Foundation for Auditing Research, an autonomous institute for academic research into the drivers of audit quality. We also host the annual International FAR Conference and a number of masterclasses.

Cooperation with auditing firms

The center works closely with the auditing firms employing our students to collect data for research classes and thesis tracks. This cooperation results in vast databases for education and research purposes.

Cooperation with NBA Young Profs

NBA Young Profs (link in Dutch) is the network of Dutch young accountants/auditors and trainees. The Center for Accounting, Auditing & Control works with them to collect data for collective research, publish white papers and conduct scientific research. This collaboration results in unique data to contribute to the public debate, education and research.