EARNet 2021

Symposium September 10th and 11th 2021 
PhD Workshop September 9th  

Dear colleagues and friends,

The School of Business and Economics of Vrije Universiteit Amsterdam is very pleased to host the eleventh (virtual, online) European Auditing Research Network (EARNet) Symposium and PhD Workshop.

The European Auditing Research Network (EARNet) was founded in April 2000. Its objective is to foster research and the exchange of ideas among auditing scholars and researchers at an international and European level. EARNet especially promotes young auditing researchers, organizes a biannual Symposium and a PhD workshop, supports the access to research funds and provides a platform for joint publications.

This year, the Symposium’s opening keynote speech will be held by Roger Dassen, CFO at ASML and former audit partner and CEO of Deloitte Netherlands. He is also professor at Vrije Universiteit Amsterdam, Chairman of the Supervisory Board of Maastricht UMC+ and member of the Supervisory Board of De Nederlandsche Bank. His speech is entitled “The auditor’s role from a CFO’s perspective”.

The first plenary panel discussion will be chaired by Philip Wallage (Vrije Universiteit Amsterdam and University of Amsterdam) and will focus on the topic “Auditor independence – perspectives, challenges and research needs”. Confirmed panel members include Mark Babington (Financial Reporting Council – FRC), Agnes Koops-Aukes (PwC Netherlands), Jens Poll (International Ethics Standards Board for Accountants – IESBA), and Reiner Quick (Technische Universität Darmstadt).

The second plenary panel discussion is organized in collaboration with the Foundation for Auditing Research and will be chaired by Jan Bouwens (FAR and University of Amsterdam). This panel will focus on the topic “The Auditability of ESG Reporting”. Confirmed panel members include Wim Bartels (KPMG), Tjeerd Krumpelman (ABN AMRO), Jan Niewold (EY), Brendan O’Dwyer (Universiteit van Amsterdam), and Shiva Rajgopal (Columbia Business School).

We sincerely thank our keynote speaker and all panelists for their involvement in the program.

The Symposium’s program will further include a selection of high-quality peer-reviewed research papers covering various important auditing research topics. During the PhD Workshop (on the day preceding the Symposium), PhD students present and discuss their doctoral research and receive thorough feedback from PhD workshop faculty members. We express our sincere gratitude to the PhD workshop faculty for their excellent contributions.

We also wish to thank the Program Committee (Lasse Niemi, Christopher Koch, Kris Hardies) for directing the review and selection of symposium submissions, and all EARNet Scientific Committee members for reviewing the papers.

Last but not least, we wish to thank our sponsors, the Foundation for Auditing Research, The Royal Netherlands Institute of Chartered Accountants, and the Maandblad voor Accountancy en Bedrijfseconomie for their generous financial support of the EARNet Symposium.

Anna Gold and Philip Wallage
EARNet 2021 Conference Chairs

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