volume 32, issue 6, P550-577 2017
DOI: 10.1108/maj-01-2016-1296
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Anne-Mie Reheul, Tom Van Caneghem, Machteld Van den Bogaerd, Sandra Verbruggen

Abstract: Purpose The purpose of this study is to investigate the association between individual auditor characteristics (gender, experience and sector expertise) and audit opinions in Belgian non-profit organizations (NPOs). The purpose is to identify auditor characteristics that imply a better assurance of financial statement (FS) quality. FS quality is essential to enhance financial accountability toward the resource providers of NPOs and the public at large. Design/methodology/approach Multinomial regressions are…

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