Dr. Maarten Siglé RA

Faculty
Job title Associate Professor

Biography

“There are no solutions. There are only trade-offs.” Thomas Sowell

Dr. Maarten Siglé RA is Associate professor of Tax Assurance at the Center for Corporate Reporting, Finance & Tax. His main research areas are cooperative compliance programs, tax assurance, and (tax) audit quality. He has published in journals such as Journal of International Accounting, Auditing and Taxation and The Journal of Tax Administration.

Siglé has developed and taught courses such as Tax assurance, Academic research in accounting, and Advanced research course accountancy.  He has supervised many master’s theses and hopes to continue doing so for many years.

Siglé received a Master’s of Science in Accountancy from Nyenrode Business University (2009) and obtained his PhD at the same university (2019). His dissertation was titled ‘The effects of cooperative compliance programs’.

Siglé’s research is often conducted with international colleagues and he has presented during various international conferences.

Other interests

His main hobby’s are reading and learning Brazilian Jiu-Jitsu.

Relevant Publications

  1. Siglé, M. & Van Nieuw-Amerongen, N. (2025). Risk detection and experience. Journal of International Accounting, Auditing and Taxation, forthcoming.
  2. Gribnau, H., Van der Hel-Van Dijk, L., & Siglé, M. & (2025). Tax assurance unveiled: A Stakeholder model and its relationship with cooperative compliance. The Journal of Tax Administration, forthcoming.
  3. Siglé, M., Kirchler, E.,Muehlbacher, S., & Van der Hel-Van Dijk, L. (2025). Tax audit quality: The role of experience in a digital world. The Journal of Tax Administration, 10 (1): 7-39. https://jota.website/jota/article/view/170
  4. Siglé, M., Goslinga, S., Van der Hel-Van Dijk, L., & Wilson, R. (2024). Tax control and corporate VAT compliance: An empirical assessment of the moderating role of tax strategy. Journal of International Accounting, Auditing and Taxation, 57, 100655. https://doi.org/10.1016/j.intaccaudtax.2024.100655
  5. Siglé, M., Goslinga, S., Speklé, R., & Van der Hel-Van Dijk, L. (2021). The cooperative approach to corporate tax compliance: An empirical assessment. Journal of International Accounting, Auditing and Taxation, 46. https://doi.org/10.1016/j.intaccaudtax.2022.100447

Information

Center
Corporate Reporting, Finance & Tax