Gerard Mertens
Biographic Data
| ID | 8941371 |
|---|---|
| NAME | Gerard Mertens |
| GIVEN NAMES | Gerard |
| FAMILY NAME | Mertens |
| SIGNATURE | MERTENS G |
| AFFILIATIONS | Open University of the Netherlands |
| VERIFIED | No |
| TOTAL WORKS | 2 |
| TOTAL CITATIONS | 0 |
| WORKS AS AUTHOR | 2 |
| WORKS AS EDITOR | 0 |
| FIRST PUBLICATION YEAR | 1998 |
| LATEST PUBLICATION YEAR | 2023 |
| H-INDEX | 0 |
Financial transparency, trust and willingness to pay in local governments of sub-Saharan Africa
Purpose The study investigates the influence of financial transparency on citizens' trust and revenue paying behaviour of citizens of local governments in sub-Saharan Africa. It relies on the theories of stewardship and public choice in explaining the relationship between financial transparency, trust and willingness to pay. Design/methodology/approach The study applied a Partial Least Square Structural Equation Model (PLS-SEM) to survey data of …
Disciplinary practices and auditors in Europe
This paper presents the results of a comparative study on auditor responsibility within two members of the European Union: Germany and the Netherlands. Auditor responsibility is an important factor in establishing audit quality. The quality of service within the auditing profession is maintained through the promulgation of professional standards and disciplinary law. In Germany, the Wirtschaftspruferkammer is the supervisory body which oversees c…
No prominent works on this page.
Disciplinary practices and auditors in Europe
This paper presents the results of a comparative study on auditor responsibility within two members of the European Union: Germany and the Netherlands. Auditor responsibility is an important factor in establishing audit quality. The quality of service within the auditing profession is maintained through the promulgation of professional standards and disciplinary law. In Germany, the Wirtschaftspruferkammer is the supervisory body which oversees c…
Financial transparency, trust and willingness to pay in local governments of sub-Saharan Africa
Purpose The study investigates the influence of financial transparency on citizens' trust and revenue paying behaviour of citizens of local governments in sub-Saharan Africa. It relies on the theories of stewardship and public choice in explaining the relationship between financial transparency, trust and willingness to pay. Design/methodology/approach The study applied a Partial Least Square Structural Equation Model (PLS-SEM) to survey data of …
Accounting (2 works) · Business (2 works) · Political science (2 works) · Public relations (2 works) · Audit (1 work) · Auditing, Earnings Management, Governance (1 work) · Discipline (1 work) · E-Government and Public Services (1 work) · Economic policy (1 work) · Economics (1 work)