Joost van Buuren teaches Auditing Theory and Auditing Research course as an associate professor at the Nyenrode Business School. He works on several research projects with colleagues from Nyenrode, from Mannheim University in Germany, and from Northeastern University in Boston (Massachusetts, U.S.A.). Amongst other responsibilities, he is supervisor of master theses. His research interests include the further exploration of the audit partner effect, the determinants of audit partner leverage, the dynamics of audit methodology and audit quality in general.
Joost studied Accountancy at the Windesheim University of Professional Education in Zwolle. In 1997 he joined Ernst & Young to work as an auditor. He was involved in the auditing of international financial services firms, (inter-) national trading companies, and municipalities. In 2002 Joost won the Nyenrode Award 2002 for his essay based on the MSc-thesis “The lingua franca of the management information function” and was invited to start a PhD project. In 2003, Joost enrolled as a chartered accountant with the Royal NIVRA. Although he enjoyed working for Ernst & Young, Joost decided to become an academic at Nyenrode Business Universiteit, School of Accountancy and Controlling in 2004.
Research
In June 2009, Joost defended his doctoral 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.” This thesis provides empirical evidence that the nature of auditing is principally ‘dynamic and organic’ and that the level of audit quality delivered is primarily dictated by ‘humaneness’: human capabilities and human behavior.
In June 2009, Joost defended his doctoral 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.” This thesis provides empirical evidence that the nature of auditing is principally ‘dynamic and organic’ and that the level of audit quality delivered is primarily dictated by ‘humaneness’: human capabilities and human behavior.
Parts of this research and other research topics have been presented at the following conferences and workshops (only most recent):
- IFAC Chief Executives' Strategic Forum, New York, USA, 27-28 February 2012. With co-author L. Paape: “the impact of the public audit, Empirical research of the impact of auditing on financial statements and audited organizations”
- European Study Day on the quality of external audit (coop of IBR-IRE, NBA and CNCC), Bruxelles, 10 February 2012. With co-author L. Paape: “the impact of the public audit, Empirical research of the impact of auditing on financial statements and audited organizations”
- 3rd Audit in Europe Conference, Luxembourg, 25 November 2011. With co-author L. Paape: “the impact of the public audit, Empirical research of the impact of auditing on financial statements and audited organizations”
- National conference of Dutch Professional Body of Auditors (NBA), Amsterdam, 23 November 2011. With co-author L. Paape: “the impact of the public audit, Empirical research of the impact of auditing on financial statements and audited organizations”
- European Accounting Association (EAA), Annual Conference in Rome, Italy, 20-22 April 2011. With co-author C.K. Koch: “Do audit firms use transparency reports to signal audit quality?”
- American Accounting Association (AAA), Midyear meeting of the Auditing section in New Mexico, Albuquerque, USA, 14-15 January 2011. with co-author C.K. Koch: “Experimental Evidence on Auditor Strategy Choice: The Effects of Internal Control Strength and Price Competition”
- International Symposium on Auditing Research (ISAR), Singapore, 26-27 June 2010,
- o with co-author C.K. Koch: “Experimental Evidence on Auditor Strategy Choice: The Effects of Internal Control Strength and Price Competition”
- o IAAER-sponsored research with co-authors A. Wright, N. van Nieuw Amerongen and C.K. Koch: preliminary results of “Audit Methodology with a Business-risk Perspective by non-Big 4 Audit Firms in the Netherlands and Germany”.
- European Accounting Association (EAA), Annual Conference in Istanbul, Turkey, 19-21 May 2010, with co-author C.K. Koch: “Audit Partner Strategy and Accounting Quality”
- International Symposium on Auditing Research (ISAR), Maastricht, The Netherlands, 26-27 June 2009.
- European Accounting Association (EAA), Annual Conference in Tampere, Finland, 13-15 May 2009;
- British Accounting Association (BAA), National Auditing Conference in Exeter, United Kingdom, 26-27 March 2009;
- American Accounting Association (AAA), Midyear meeting of the Auditing section in Florida, USA, 15-16 January 2009;
- European Institute for Advanced Studies in Management (EIASM), 2nd Audit Quality Workshop in Milan, Italy, 26-27 September 2008.
Publications of Dr. Joost van Buuren
+31 (0)346 291 211
