Ann Vanstraelen

Biographic Data

ID8940443
NAMEAnn Vanstraelen
GIVEN NAMESAnn
FAMILY NAMEVanstraelen
SIGNATUREVANSTRAELEN A
AFFILIATIONSMaastricht University
ORCID0000-0002-6139-5734
VERIFIEDYes
TOTAL WORKS2
TOTAL CITATIONS0
WORKS AS AUTHOR2
WORKS AS EDITOR0
FIRST PUBLICATION YEAR2012
LATEST PUBLICATION YEAR2013
H-INDEX0

  • Comparing Abnormal Accruals Estimates across Samples

    Erik Peek, Roger Meuwissen et al.ARTICLEEuropean Accounting Review2013

    This study examines whether accruals models' performance, in terms of predictive accuracy and power to detect earnings management, varies across strongly heterogeneous samples, such as different countries. We analyse the performance of two accruals estimation models, that is, the Modified Jones model and the Dechow–Dichev model. Using accounting data from nine countries for the period 1989–2009, we find that the models exhibit considerable cross-…

  • The Audit Reporting Debate

    Ann Vanstraelen, Caren Schelleman et al.ARTICLEEuropean Accounting Review2012

    While the audit reporting debate has a long history, a number of recent regulatory initiatives and policy reviews increase the likelihood of change in this area. The purpose of this study is to use this momentum and examine whether there is consensus between audit report users and auditors with regard to the form and content of the audit report. This seems necessary because past audit reporting reforms have failed due to a lack of common ground. …