Some of our research concerns how institutional and economic factors affect accounting choice and auditing quality. Examples include the application of and compliance with standards and regulations, but also the size and content of disclosures and voluntary reporting, as well as the reporting and conduct of accountants.
We conduct empirical studies in both private and public sector contexts. Accountants and the accounting industry constitute the empirical field in some of our studies, for instance in a number of ongoing projects investigating motivation and job satisfaction amongst accountancy workers, and the attractiveness of the profession and of accountancy firms amongst students.
Other research focusses on finance, in particular the relationships between private equity firms and entrepreneurial firms. Private equity firms are one of the largest and possibly the most important source of capital for fast-growing, often high-tech entrepreneurial firms. They do not only provide capital; they are often one of the entrepreneur’s most important collaborative partners, as they play a key role as board members and as sounding boards in matters concerning business development.