Prof. dr. Joost van Buuren RA

"The field of Auditing is about people. About people, with their goals and ambitions"

Prof. dr. Joost van Buuren RA Professor at Nyenrode Business University. He is part of Nyenrode's Faculty Research Center for Accounting, Auditing & Control. 

Van Buuren obtained his doctoral degree in 2009 with his thesis “On the nature of auditing: The Audit Partner Effect. Research on the effect of individual Audit Partners on Audit Quality and the Information Dynamics of Accounting Data.” In this thesis, empirical evidence is provided that the nature of the audit is ‘dynamic and organic’ and that the degree of audit quality depends on the commitment and skills of individual auditors. In 2009, this outcome was still denied by the profession. After a decade of accounting scandals and audit quality issues, nowadays there is much more recognition for the importance of the person behind the accountant and his or her goals and aspirations. The latter is the common denominator for the educational reforms. It is about people, and therefore, in professional technology and research, a lot of attention must also be paid to the people, the context and ethical perspectives.

As chairman of the core group, van Buuren is responsible for the courses Auditing Theory (BSc) and Research Year (preparing with research methodology and writing the master's theses). In addition to his teaching duties, Joost is chairman of the Central Examination Board and the Examination Board Accountancy, Controlling and Tax Law. He is also a member of the Nyenrode Research Council.

Van Buuren's personal mission at Nyenrode, is to contribute to the academization of the accounting profession. This academization can help develop accountants into thought leaders who support dynamics and innovation in the profession.

His chair is focused on gaining knowledge and insight into how audit methodology in the broad sense of the word can contribute to a higher audit quality. He is particularly involved in innovations in the accountancy profession and in how those innovations come about. He gets a lot of energy from seeing how research can strengthen the profession and that there is great willingness to participate in research. 

Secondary activities

• Chairman of the Accounttech Working Group of the Dutch Professional Association of Accountants (NBA) (unpaid)
• Founder of AuditGaming, concerns development of simulation technology for education and research
• Member of the Supervisory Board of Greijdanus College Zwolle

International activities

Van Buuren collaborates with various researchers from international universities, including Prof. Stephen Asare from the University of Florida.

Interests

Windsurfing, history and philosophy.

Most relevant publications

• Asare, S, J.P. van Buuren, B. Majoor (2019), The joint role of auditors’ and auditees’ incentives in the resolution of detected misstatements. A Journal of Practice and Theory, 38(1), 29-50
• Buuren, J.P. van, Koch, C.K., Nieuw Amerongen, C.M. (Niels) van, & Wright, A.M. (2018). Evaluation the change process in considering business risk auditing: legitimacy experiencesofnon-big4 auditors. Auditing : A Journal of Practice and Theory 37(5): 249-269
• Buuren, J.P. van, Koch, C.K., Nieuw Amerongen, C.M. (Niels) van, & Wright, A.M. (2014). The use of business risk audit perspectives by non-big 4 audit firms. Auditing : A Journal of Practice and Theory, 33(3), 105-128
• Litjens R, Buuren J. van, & Vergoossen R. (2015). Addressing information needs to reduce the audit expectation gap: Evidence from Dutch bankers, audited companies and auditors. International Journal of Auditing, 19(3), 267-281
• A Journal of Practice and Theory, 33(3), 105-128
• Buuren, J.P., van (2015). Controlekwaliteit: het blijft een belevenis. Maandblad voor Accountancy en Bedrijfseconomie. 89 (3): 67-7