prof. Gerrit Sarens
No current affiliation with UGent
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The importance of mutual understanding between external accountants and owner-managers of SMEs
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The role of external accountants as service providers for Smes : a literature review
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De accountant, klaar voor de toekomst?
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De erkende boekhouder (-fiscalist) anno 2015, klaar voor de toekomst?
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Diversification of external accountants serving small and medium-sized enterprises: evidence from Belgium
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The (mis)fit between the profile of internal auditors and internal audit activities
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Monitoring effects of the internal audit function: agency theory versus other explanatory variables
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- PhD Thesis
- open access
The role of internal auditing in corporate governance : qualitative and quantitative insights on the influence of organisational characteristics
(2007) -
The relationship between internal audit and senior management: an analysis of expectations and perceptions
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Building a research model for internal auditing: insights from literature and theory specification cases