The Center for Auditing & Assurance focuses on assurance services by accountants (auditors). The aim of these services is to provide guarantees by independent professionals. The most well-known example is the annual financial statements audit and the accompanying auditor's report.
Nyenrode's research and education looks at the broad spectrum of assurance services. Important issues in this context are:
Our core values – Leadership, Entrepreneurship and Stewardship – are a constant driving force for our teaching staff; they strive to excel at these qualities to inspire a new generation of accountants.
Our education centers on building our students to be 'robust auditors', and features as its most prominent subjects: professional judgement, ethics and the broad spectrum of risk analysis and materiality.
Building our students to be robust auditors is in line with Nyenrode's mission to offer practical education. Our programs aim to actively train students in their role of auditors. We often use role play in this process.
Our type of education integrates personal and academic skills and we strive to educate our students to act in the common interest and to prepare them for the stakeholders' (changing) expectations.
Nyenrode's Center for Auditing & Assurance is represented within the following programs:
Additionally, our faculty is responsible for training auditors in Corporate Governance, part of the MSc in Accountancy.
Important subjects in the center's research are:
Further to these subjects, we do research into 'fraud detection by the auditor and forensic accountancy' and 'the internal supervision and audit's impact on audit quality and company performance'.
In the undertaking of research, the faculty works with international researchers in this field. These researchers regularly present their findings at international research conferences and seminars. Their research is also published in scientific auditing journals.Since 2010, the faculty has worked with the Nyenrode Corporate Governance Institute to do significant research into corporate governance on behalf of the Dutch Monitoring Committee Corporate Governance Code.