Anne-Mie Reheul, Tom Van Caneghem, Machteld Van den Bogaerd, Sandra Verbruggen
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.
Multinomial regressions are…
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