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Audit expectations in works councils

Ignace De Beelde UGent and Helmut Leydens UGent (2002) ECONOMIC AND INDUSTRIAL DEMOCRACY: AN INTERNATIONAL JOURNAL. 23(2). p.229-269
abstract
Many industrialized countries have introduced mechanisms to institutionalize communication between employers and tabour. One such mechanism is the creation of works councils. In many countries, these works councils receive information about the company, often including accounting data. In Belgium, official regulations require that works councils should receive extensive financial and non-financial data. To guarantee the reliability of this information, the law provides for the intervention of an auditor to certify the information and to guarantee its completeness. However, this auditor usually also serves as the commissaire, the statutory auditor who certifies the financial statements oil behalf of the shareholders. This raises the question whether the tabour representatives in the works councils have faith in the auditor's impartiality. This article reports how the employees' representatives in the works council view the role of auditors and their performance. The article also concludes that Cultural differences and company size both have a significant impact on industrial relations.
Please use this url to cite or link to this publication:
author
organization
year
type
journalArticle (original)
publication status
published
subject
keyword
auditing, audit expectations, certification, industrial relations, joint consultation, works councils
journal title
ECONOMIC AND INDUSTRIAL DEMOCRACY: AN INTERNATIONAL JOURNAL
Econ. ind. democr.
volume
23
issue
2
article_number
UNSP 0143-831X(200205)23:2;229-269;022937
pages
229 - 269
Web of Science type
Article
Web of Science id
000175806300005
JCR category
INDUSTRIAL RELATIONS & LABOR
JCR impact factor
0.605 (2002)
JCR rank
11/17 (2002)
JCR quartile
3 (2002)
ISSN
0143-831X
DOI
10.1177/0143831X02232005
language
English
UGent publication?
yes
classification
A1
id
155349
handle
http://hdl.handle.net/1854/LU-155349
date created
2004-01-14 13:39:00
date last changed
2012-06-15 16:32:59
@article{155349,
  abstract     = {Many industrialized countries have introduced mechanisms to institutionalize communication between employers and tabour. One such mechanism is the creation of works councils. In many countries, these works councils receive information about the company, often including accounting data. In Belgium, official regulations require that works councils should receive extensive financial and non-financial data. To guarantee the reliability of this information, the law provides for the intervention of an auditor to certify the information and to guarantee its completeness. However, this auditor usually also serves as the commissaire, the statutory auditor who certifies the financial statements oil behalf of the shareholders. This raises the question whether the tabour representatives in the works councils have faith in the auditor's impartiality. This article reports how the employees' representatives in the works council view the role of auditors and their performance. The article also concludes that Cultural differences and company size both have a significant impact on industrial relations.},
  articleno    = {UNSP 0143-831X(200205)23:2;229-269;022937},
  author       = {De Beelde, Ignace and Leydens, Helmut},
  issn         = {0143-831X},
  journal      = {ECONOMIC AND INDUSTRIAL DEMOCRACY: AN INTERNATIONAL JOURNAL},
  keyword      = {auditing,audit expectations,certification,industrial relations,joint consultation,works councils},
  language     = {eng},
  number       = {2},
  pages        = {UNSP 0143-831X(200205)23:2;229-269;022937:229--UNSP 0143-831X(200205)23:2;229-269;022937:269},
  title        = {Audit expectations in works councils},
  url          = {http://dx.doi.org/10.1177/0143831X02232005},
  volume       = {23},
  year         = {2002},
}

Chicago
De Beelde, Ignace, and Helmut Leydens. 2002. “Audit Expectations in Works Councils.” Economic and Industrial Democracy: An International Journal 23 (2): 229–269.
APA
De Beelde, I., & Leydens, H. (2002). Audit expectations in works councils. ECONOMIC AND INDUSTRIAL DEMOCRACY: AN INTERNATIONAL JOURNAL, 23(2), 229–269.
Vancouver
1.
De Beelde I, Leydens H. Audit expectations in works councils. ECONOMIC AND INDUSTRIAL DEMOCRACY: AN INTERNATIONAL JOURNAL. 2002;23(2):229–69.
MLA
De Beelde, Ignace, and Helmut Leydens. “Audit Expectations in Works Councils.” ECONOMIC AND INDUSTRIAL DEMOCRACY: AN INTERNATIONAL JOURNAL 23.2 (2002): 229–269. Print.