{"id":147411,"date":"2023-10-02T11:13:10","date_gmt":"2023-10-02T09:13:10","guid":{"rendered":"https:\/\/www.ieseg.fr\/?post_type=events&#038;p=147411"},"modified":"2023-10-02T11:13:11","modified_gmt":"2023-10-02T09:13:11","slug":"research-seminar-accounting-hardies","status":"publish","type":"events","link":"https:\/\/www.ieseg.fr\/en\/events\/research-seminar-accounting-hardies\/","title":{"rendered":"[Research Seminar] Accounting: &#8220;Audit firms&#8217; network structure and financial statement comparability&#8221; K. HARDIES &#8211; University of Antwerp"},"content":{"rendered":"<div class=\"wp-block-image\">\n<figure class=\"aligncenter\"><img loading=\"lazy\" width=\"880\" height=\"250\" src=\"https:\/\/www.ieseg.fr\/wp-content\/uploads\/2022\/09\/Bandeaux-events-seminaire-recherche.jpg\" alt=\"\" class=\"wp-image-133330\" srcset=\"https:\/\/www.ieseg.fr\/wp-content\/uploads\/2022\/09\/Bandeaux-events-seminaire-recherche.jpg 880w, https:\/\/www.ieseg.fr\/wp-content\/uploads\/2022\/09\/Bandeaux-events-seminaire-recherche-300x85.jpg 300w, https:\/\/www.ieseg.fr\/wp-content\/uploads\/2022\/09\/Bandeaux-events-seminaire-recherche-768x218.jpg 768w, https:\/\/www.ieseg.fr\/wp-content\/uploads\/2022\/09\/Bandeaux-events-seminaire-recherche-150x43.jpg 150w, https:\/\/www.ieseg.fr\/wp-content\/uploads\/2022\/09\/Bandeaux-events-seminaire-recherche-400x114.jpg 400w\" sizes=\"(max-width: 880px) 100vw, 880px\" \/><\/figure><\/div>\n\n\n<p class=\"has-text-align-center\"><strong>Speaker: Kris HARDIES<br><\/strong>University of Antwerp<\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong>Date and Location &#8211; Thursday October 5th 2023 from 14:30 to 16:00<br>in Lille campus (B253) and on Zoom<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center\">&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8211;<\/p>\n\n\n\n<h2>ABSTRACT<\/h2>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"alignleft\"><img loading=\"lazy\" width=\"400\" height=\"400\" src=\"https:\/\/www.ieseg.fr\/wp-content\/uploads\/2022\/10\/Visuel-RS-Accounting.jpg\" alt=\"\" class=\"wp-image-134005\" srcset=\"https:\/\/www.ieseg.fr\/wp-content\/uploads\/2022\/10\/Visuel-RS-Accounting.jpg 400w, https:\/\/www.ieseg.fr\/wp-content\/uploads\/2022\/10\/Visuel-RS-Accounting-300x300.jpg 300w, https:\/\/www.ieseg.fr\/wp-content\/uploads\/2022\/10\/Visuel-RS-Accounting-150x150.jpg 150w\" sizes=\"(max-width: 400px) 100vw, 400px\" \/><\/figure><\/div>\n\n\n<p>Audit offices function as semi-autonomous units within their audit firm network, and individual partners have much autonomy during their engagements. Therefore, maintaining consistency across engagements is challenging to achieve for audit firms. We hypothesize that heterogeneity between audit offices and partners from the same audit firm increases with the complexity of an audit firm\u2019s network structure.<\/p>\n\n\n\n<p><br>The network structure of an audit firm increases in complexity with the number of local offices, the number of individual audit partners, and their spatial distribution (i.e., the geographic dispersion of its offices and partners).<\/p>\n\n\n\n<p><br>To test this hypothesis, we examine the effects of audit firms, offices, and partners on financial statement comparability for 18,839 firm-year observations from fifteen European countries from 2011 to 2021. Consistent with prior research, we find that auditor &#8220;style&#8221; increases the comparability of clients&#8217; reported earnings. However, our data do not support our hypothesis that the effect of auditor style on financial statement comparability decreases with audit firm network complexity.<\/p>\n\n\n\n<p class=\"has-text-align-center\"><a href=\"https:\/\/www.ieseg.fr\/wp-content\/uploads\/2023\/10\/abstract_Kris-Hardies.pdf\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>More<\/strong> Info<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Speaker: Kris HARDIESUniversity of Antwerp Date and Location &#8211; Thursday October 5th 2023 from 14:30 to 16:00in Lille campus (B253) and on Zoom &#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8211; ABSTRACT Audit offices function as semi-autonomous [&hellip;]<\/p>\n","protected":false},"featured_media":0,"template":"","events-category":[245,200,66,166],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v19.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>[Research Seminar] Accounting: &quot;Audit firms&#039; network structure and financial statement comparability&quot; K. HARDIES - University of Antwerp - I\u00c9SEG<\/title>\n<meta name=\"description\" content=\"Speaker: Kris HARDIESUniversity of Antwerp Date and Location - Thursday October 5th 2023 from 14:30 to 16:00in Lille campus (B253) and on Zoom\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.ieseg.fr\/en\/events\/research-seminar-accounting-hardies\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[Research Seminar] Accounting: &quot;Audit firms&#039; network structure and financial statement comparability&quot; K. HARDIES - University of Antwerp - I\u00c9SEG\" \/>\n<meta property=\"og:description\" content=\"Speaker: Kris HARDIESUniversity of Antwerp Date and Location - Thursday October 5th 2023 from 14:30 to 16:00in Lille campus (B253) and on Zoom\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.ieseg.fr\/en\/events\/research-seminar-accounting-hardies\/\" \/>\n<meta property=\"og:site_name\" content=\"I\u00c9SEG\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/pages\/IESEG-School-of-Management\/358733860458?fref=ts\" \/>\n<meta property=\"article:modified_time\" content=\"2023-10-02T09:13:11+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.ieseg.fr\/wp-content\/uploads\/2022\/09\/Bandeaux-events-seminaire-recherche.jpg\" \/>\n<meta name=\"author\" content=\"Cl\u00e9ment CREMER\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:site\" content=\"@IESEG\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.ieseg.fr\/#organization\",\"name\":\"Ieseg\",\"url\":\"https:\/\/www.ieseg.fr\/\",\"sameAs\":[\"https:\/\/www.linkedin.com\/edu\/school?id=12453\",\"https:\/\/www.youtube.com\/user\/IESEGChannel\",\"https:\/\/www.facebook.com\/pages\/IESEG-School-of-Management\/358733860458?fref=ts\",\"https:\/\/twitter.com\/IESEG\"],\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.ieseg.fr\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/www.ieseg.fr\/wp-content\/uploads\/IESEG-Logo-2012-rgb.jpg\",\"contentUrl\":\"https:\/\/www.ieseg.fr\/wp-content\/uploads\/IESEG-Logo-2012-rgb.jpg\",\"width\":\"1000\",\"height\":\"311\",\"caption\":\"Ieseg\"},\"image\":{\"@id\":\"https:\/\/www.ieseg.fr\/#\/schema\/logo\/image\/\"}},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.ieseg.fr\/#website\",\"url\":\"https:\/\/www.ieseg.fr\/\",\"name\":\"I\u00c9SEG\",\"description\":\"School of Management\",\"publisher\":{\"@id\":\"https:\/\/www.ieseg.fr\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.ieseg.fr\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"en-US\"},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.ieseg.fr\/en\/events\/research-seminar-accounting-hardies\/#primaryimage\",\"url\":\"https:\/\/www.ieseg.fr\/wp-content\/uploads\/2022\/09\/Bandeaux-events-seminaire-recherche.jpg\",\"contentUrl\":\"https:\/\/www.ieseg.fr\/wp-content\/uploads\/2022\/09\/Bandeaux-events-seminaire-recherche.jpg\",\"width\":880,\"height\":250},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.ieseg.fr\/en\/events\/research-seminar-accounting-hardies\/#webpage\",\"url\":\"https:\/\/www.ieseg.fr\/en\/events\/research-seminar-accounting-hardies\/\",\"name\":\"[Research Seminar] Accounting: \\\"Audit firms' network structure and financial statement comparability\\\" K. HARDIES - University of Antwerp - I\u00c9SEG\",\"isPartOf\":{\"@id\":\"https:\/\/www.ieseg.fr\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.ieseg.fr\/en\/events\/research-seminar-accounting-hardies\/#primaryimage\"},\"datePublished\":\"2023-10-02T09:13:10+00:00\",\"dateModified\":\"2023-10-02T09:13:11+00:00\",\"description\":\"Speaker: Kris HARDIESUniversity of Antwerp Date and Location - Thursday October 5th 2023 from 14:30 to 16:00in Lille campus (B253) and on Zoom\",\"breadcrumb\":{\"@id\":\"https:\/\/www.ieseg.fr\/en\/events\/research-seminar-accounting-hardies\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.ieseg.fr\/en\/events\/research-seminar-accounting-hardies\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.ieseg.fr\/en\/events\/research-seminar-accounting-hardies\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"I\u00c9SEG\",\"item\":\"https:\/\/www.ieseg.fr\/en\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Events\",\"item\":\"https:\/\/www.ieseg.fr\/en\/events\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Live Events\",\"item\":\"https:\/\/www.ieseg.fr\/en\/events-category\/live-events\/\"},{\"@type\":\"ListItem\",\"position\":4,\"name\":\"[Research Seminar] Accounting: &#8220;Audit firms&#8217; network structure and financial statement comparability&#8221; K. HARDIES &#8211; University of Antwerp\"}]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"[Research Seminar] Accounting: \"Audit firms' network structure and financial statement comparability\" K. HARDIES - University of Antwerp - I\u00c9SEG","description":"Speaker: Kris HARDIESUniversity of Antwerp Date and Location - Thursday October 5th 2023 from 14:30 to 16:00in Lille campus (B253) and on Zoom","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.ieseg.fr\/en\/events\/research-seminar-accounting-hardies\/","og_locale":"en_US","og_type":"article","og_title":"[Research Seminar] Accounting: \"Audit firms' network structure and financial statement comparability\" K. HARDIES - University of Antwerp - I\u00c9SEG","og_description":"Speaker: Kris HARDIESUniversity of Antwerp Date and Location - Thursday October 5th 2023 from 14:30 to 16:00in Lille campus (B253) and on Zoom","og_url":"https:\/\/www.ieseg.fr\/en\/events\/research-seminar-accounting-hardies\/","og_site_name":"I\u00c9SEG","article_publisher":"https:\/\/www.facebook.com\/pages\/IESEG-School-of-Management\/358733860458?fref=ts","article_modified_time":"2023-10-02T09:13:11+00:00","og_image":[{"url":"https:\/\/www.ieseg.fr\/wp-content\/uploads\/2022\/09\/Bandeaux-events-seminaire-recherche.jpg"}],"author":"Cl\u00e9ment CREMER","twitter_card":"summary_large_image","twitter_site":"@IESEG","twitter_misc":{"Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Organization","@id":"https:\/\/www.ieseg.fr\/#organization","name":"Ieseg","url":"https:\/\/www.ieseg.fr\/","sameAs":["https:\/\/www.linkedin.com\/edu\/school?id=12453","https:\/\/www.youtube.com\/user\/IESEGChannel","https:\/\/www.facebook.com\/pages\/IESEG-School-of-Management\/358733860458?fref=ts","https:\/\/twitter.com\/IESEG"],"logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.ieseg.fr\/#\/schema\/logo\/image\/","url":"https:\/\/www.ieseg.fr\/wp-content\/uploads\/IESEG-Logo-2012-rgb.jpg","contentUrl":"https:\/\/www.ieseg.fr\/wp-content\/uploads\/IESEG-Logo-2012-rgb.jpg","width":"1000","height":"311","caption":"Ieseg"},"image":{"@id":"https:\/\/www.ieseg.fr\/#\/schema\/logo\/image\/"}},{"@type":"WebSite","@id":"https:\/\/www.ieseg.fr\/#website","url":"https:\/\/www.ieseg.fr\/","name":"I\u00c9SEG","description":"School of Management","publisher":{"@id":"https:\/\/www.ieseg.fr\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.ieseg.fr\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"en-US"},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.ieseg.fr\/en\/events\/research-seminar-accounting-hardies\/#primaryimage","url":"https:\/\/www.ieseg.fr\/wp-content\/uploads\/2022\/09\/Bandeaux-events-seminaire-recherche.jpg","contentUrl":"https:\/\/www.ieseg.fr\/wp-content\/uploads\/2022\/09\/Bandeaux-events-seminaire-recherche.jpg","width":880,"height":250},{"@type":"WebPage","@id":"https:\/\/www.ieseg.fr\/en\/events\/research-seminar-accounting-hardies\/#webpage","url":"https:\/\/www.ieseg.fr\/en\/events\/research-seminar-accounting-hardies\/","name":"[Research Seminar] Accounting: \"Audit firms' network structure and financial statement comparability\" K. HARDIES - University of Antwerp - I\u00c9SEG","isPartOf":{"@id":"https:\/\/www.ieseg.fr\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.ieseg.fr\/en\/events\/research-seminar-accounting-hardies\/#primaryimage"},"datePublished":"2023-10-02T09:13:10+00:00","dateModified":"2023-10-02T09:13:11+00:00","description":"Speaker: Kris HARDIESUniversity of Antwerp Date and Location - Thursday October 5th 2023 from 14:30 to 16:00in Lille campus (B253) and on Zoom","breadcrumb":{"@id":"https:\/\/www.ieseg.fr\/en\/events\/research-seminar-accounting-hardies\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.ieseg.fr\/en\/events\/research-seminar-accounting-hardies\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.ieseg.fr\/en\/events\/research-seminar-accounting-hardies\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"I\u00c9SEG","item":"https:\/\/www.ieseg.fr\/en\/"},{"@type":"ListItem","position":2,"name":"Events","item":"https:\/\/www.ieseg.fr\/en\/events\/"},{"@type":"ListItem","position":3,"name":"Live Events","item":"https:\/\/www.ieseg.fr\/en\/events-category\/live-events\/"},{"@type":"ListItem","position":4,"name":"[Research Seminar] Accounting: &#8220;Audit firms&#8217; network structure and financial statement comparability&#8221; K. HARDIES &#8211; University of Antwerp"}]}]}},"_links":{"self":[{"href":"https:\/\/www.ieseg.fr\/en\/wp-json\/wp\/v2\/events\/147411"}],"collection":[{"href":"https:\/\/www.ieseg.fr\/en\/wp-json\/wp\/v2\/events"}],"about":[{"href":"https:\/\/www.ieseg.fr\/en\/wp-json\/wp\/v2\/types\/events"}],"version-history":[{"count":2,"href":"https:\/\/www.ieseg.fr\/en\/wp-json\/wp\/v2\/events\/147411\/revisions"}],"predecessor-version":[{"id":147418,"href":"https:\/\/www.ieseg.fr\/en\/wp-json\/wp\/v2\/events\/147411\/revisions\/147418"}],"wp:attachment":[{"href":"https:\/\/www.ieseg.fr\/en\/wp-json\/wp\/v2\/media?parent=147411"}],"wp:term":[{"taxonomy":"events-category","embeddable":true,"href":"https:\/\/www.ieseg.fr\/en\/wp-json\/wp\/v2\/events-category?post=147411"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}