A day without learning is like a day without breathing.

Dr. Niels van Nieuw Amerongen RA is an associate professor of Auditing & Assurance at Nyenrode Business University. In the 1990s (1991-1998) he completed his Masters in Economics and Post-Masters Accountancy at the VU University in Amsterdam. Subsequently, Niels conducted a doctoral research into the influence of different types of experience on the implementation of the Business Risk Audit methodology (2007). Upon completion, Niels made the switch to Nyenrode.

In recent years, Niels has broadened his research domain from methodologies to SME Auditing and has also written relevant international publications in collaboration with co-authors. His work experience as a consultant and trainer of practicing auditors comes in handy in both his scientific research and in lecturing Master's lecturers. Science and practice nicely interact that way: research based on current, practice-oriented research questions, and practical support based on scientific insights.

Niels gets a lot of satisfaction from gaining new insights (for example from scientific research) and sharing these new insights with students, lecturers and the entire accountancy community in the Netherlands.

He includes Nyenrode's core values in his personal mission:

  • Leadership: Writing blogs with an impact on society (Nyenrode L.E.S. in crisis)
  • Stewardship: Guidance of students in their learning journey.
  • Entrepreneurship: The development of SME datasets for thesis students and publishable research.

Secondary activities

  • Senior Consultant and trainer at V&A.
  • Accountant member at the ‘Accountants Kamer’.
  • Member of editorial staff of ‘Maandblad voor Accountancy en Bedrijfsadministratie’ (MAB).
  • Church organist at the PKN in Katwijk (ZH).

International activities

Together with Professor Joost van Buuren (Nyenrode), Christopher Koch (Johannes Gutenberg - Universität Mainz) and Arnold Wright (Northeastern University - Boston), Niels has conducted research in the Netherlands and Germany among small and medium-sized accountancy firms into the implementation of change processes (transition to new audit methodology ). Published in Auditing: A Journal of Practice & Theory.


Niels loves to read (especially the greats in various fields). He also plays organ with a predilection for Bach.

Most relevant publications

  • 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 & Theory, 33(3).
  • Buuren, J.P. van, Koch, C.K., Nieuw Amerongen, C.M. van, & A. Wright. (2018). Evaluating the Change Process for Business Risk Auditing: Legitimacy Experiences of Non-Big 4 Auditors. Auditing: A Journal of Practice & Theory, 37(2).
  • Nieuw Amerongen, C.M. (Niels) van (2020). De onafhankelijke accountant: nieuw zicht op de cliënt-relatie. https://www.accountant.nl/achtergrond/2020/3/de-onafhankelijke-accountant-nieuw-zicht-op-de-clientrelatie/. 23 maart 2020.
  • Nieuw Amerongen, C.M. (Niels) van, & Pareren, J. van. (2019). Vreemde ogen dwingen niet altijd. Een studie naar de invloed van onafhankelijkheid en joint audit op de continuïteitsinschatting van de accountant. Maandblad voor Accountancy en Bedrijfseconomie, 93(3/4).
  • Buuren, J.P. van, & Nieuw Amerongen, C.M. (Niels) van. (2013). Auditing of Estimates: A Contradiction in Terms? On the Introduction of Certainty to Inherently Uncertain Financial Entries. In In A.B. (Bob)
  • Hoogenboom, M. Pheijffer & E. Karssing (Eds.). Gorillas, Markets and the Search For Economic Values. A Nyenrode Perspective. Van Gorcum. ISBN 978 90 232 5111 8.