Tom Van Caneghem
Biographic Data
| ID | 6221503 |
|---|---|
| NAME | Tom Van Caneghem |
| GIVEN NAMES | Tom |
| FAMILY NAME | Van Caneghem |
| SIGNATURE | VAN CANEGHEM T |
| AFFILIATIONS | a Hogeschool-Universiteit Brussel, K.U. Leuven |
| ORCID | 0000-0002-1204-5789 |
| VERIFIED | Yes |
| TOTAL WORKS | 5 |
| TOTAL CITATIONS | 0 |
| AUTHOR COUNT | 5 |
| EDITOR COUNT | 0 |
| FIRST PUBLICATION YEAR | 2008 |
| LATEST PUBLICATION YEAR | 2024 |
| H-INDEX | 0 |
To comply, or not to comply
Nonprofit organizations’ choice in favor of a sector expert auditor
From 2006 onwards very large Belgian nonprofit organizations (NPOs) are legally required to appoint an external auditor. In this context we investigate whether auditor choice in favor of a sector expert, being a higher quality auditor, is associated with NPOs’ expectations regarding several auditor attributes. We find that NPOs are more likely to choose a sector expert if they attach higher importance to an auditor’s client focus and relationship…
NPO Financial Statement Quality
In order to assess the accuracy of the figures reported in NPOs’ financial statements, I perform a digital analysis on Belgian non-profit organizations’ financial statements for accounting years 2007 up to 2012. Specifically, I compare observed frequencies for digits in the second-from-the-left position with expected frequencies based on Benford’s Law. Results based on the full sample indicate that observed frequencies strongly conform to Benford…
Article Contribution and Subsequent Citation Rates
Recent investigations suggest that research assessments are mainly based on publication counts and journal level and, hence, fail at capturing the multifaceted nature of research performance. Instead, some commentators indicate that focus on the article's contribution would stimulate a more polycentric approach to research. In the current study we investigate the role of an article's contribution on its citations. In doing this, we gather data fr…
Clustering in dividends
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Clustering in dividends
Article Contribution and Subsequent Citation Rates
Recent investigations suggest that research assessments are mainly based on publication counts and journal level and, hence, fail at capturing the multifaceted nature of research performance. Instead, some commentators indicate that focus on the article's contribution would stimulate a more polycentric approach to research. In the current study we investigate the role of an article's contribution on its citations. In doing this, we gather data fr…
Nonprofit organizations’ choice in favor of a sector expert auditor
From 2006 onwards very large Belgian nonprofit organizations (NPOs) are legally required to appoint an external auditor. In this context we investigate whether auditor choice in favor of a sector expert, being a higher quality auditor, is associated with NPOs’ expectations regarding several auditor attributes. We find that NPOs are more likely to choose a sector expert if they attach higher importance to an auditor’s client focus and relationship…
NPO Financial Statement Quality
In order to assess the accuracy of the figures reported in NPOs’ financial statements, I perform a digital analysis on Belgian non-profit organizations’ financial statements for accounting years 2007 up to 2012. Specifically, I compare observed frequencies for digits in the second-from-the-left position with expected frequencies based on Benford’s Law. Results based on the full sample indicate that observed frequencies strongly conform to Benford…
To comply, or not to comply
Political science (4 works) · Accounting (3 works) · Auditing, Earnings Management, Governance (3 works) · Business (3 works) · Economics (3 works) · Law (3 works) · Accounting and Organizational Management (2 works) · Audit (2 works) · Econometrics (2 works) · Financial Markets and Investment Strategies (2 works)