"Man creates culture and culture creates man"
- Pettigrew, 1979 -

At Nyenrode we shape people and organizations to help them achieve their aspirations for healthy and sustainable performance. Olof contributes to this ambition in his position as Professor of Behavioral Research in Auditing and Academic Director of the Accountancy Degree Programs. Furthermore, he is Academic member of the board and one of the Managing Directors of the Foundation for Auditing Research.

His expertise lies in the field of Behavioral Research in Auditing, the study of auditors’ professional behavior and its determinants, with a focus on personal, institutional, and cultural drivers in relation to safeguarding audit quality in the corporate reporting and assurance supply chain. Because auditing is to a large extent about the professional behavior of the auditors actually doing the audits and about the factors driving that behavior, it is this very auditors’ behavior that drives audit quality – and ultimately the quality of the corporate information that capital markets, stakeholders, and society at large base their business decision on.

As Academic Director of the Accountancy programs Olof is jointly with his Co-Director responsible for the Bachelor, Master, Post-Master, and Professional Practice degree programs in Accountancy. In this role he takes great pride in their close working relationships with their students and the audit firms where they work. At the heart of their programs is the educational philosophy of the “Robust Auditor”: helping organizations to become a reliable business partner for their stakeholders. At the end of the day the Robust Auditor should be able to make the difference for organizations and society at moments of truth.

Olof is an alumnus of Nyenrode’s accountancy school (2003). He worked in the auditing practice of PwC for 18 years and completed his PhD at the University of Groningen (2010). He is especially proud of his team at Nyenrode. They work together with professionals and organizations as business partners to identify ways to build their academic knowledge to improve everyday practice. 

Secondary positions

  • Managing Director and Academic Member of the Board of the Foundation for Auditing Research.
  • Visiting faculty Change Management & Organizational Behavior at University of Twente.

International activities

Research is best done in multi-disciplinary teams. In his research projects he closely collaborate with scholars nationally (e.g., University of Amsterdam, Maastricht University, Groningen University) and  internationally (e.g., at the University of Missouri, Bentley University in Boston, University of Florida, Texas A&M University, and Judge Business School of Cambridge).

Interests

Chantal and Olof have two daughters (born in 2008 and 2010). Next to that, Olof likes listening to music, Italian cooking, and enjoying outdoor life.

Most Relevant Publications

  • Alberti, C., Bédard, J.C., Bik, O.P.G., and Vanstraelen, A. (2020) Audit Firm Culture – Recent development and trends in the literature. European Accounting Review, forthcoming.
  • Bik, O.P.G., Bouwens, J.F.M.G., Knechel, W.R., and Zou, Y. Performance management and compensation for audit partners. Working paper.
  • Bik, O.P.G., and Hooghiemstra, R.B.H. (2018). Cultural differences in auditors’ compliance with audit firm policy on fraud risk assessments procedures. Auditing: A Journal of Practice & Theory, 37 (4), pp. 25-48.
  • Bik, O.P.G., and Hooghiemstra, R.B.H. (2017). The effect of national culture on auditor-in-charge involvement. Auditing: A Journal of Practice & Theory, 36 (1), pp. 1-19.
  • Bik, O. P. G. (2015). Culture in the audit file: an empirical reflection on the cross-national cultural ‘native categories’ used by auditors in a ‘Big 4’ professional services firm. In The Routledge companion to cross-cultural management edited by N. Holden, S. Michailova, and S. Tietze, pp. 275-284. London: Routledge.

Publications