Prof. dr. Joost van Buuren RA

“The Auditing overview is about people. About people with their goals and ambitions"

Prof. Joost van Buuren RA is a professor at Nyenrode Business University. He is part of the Nyenrode Faculty Expertise Center Accounting, Auditing & Control.

Van Buuren obtained his doctoral degree in 2009 with his dissertation “On the nature of auditing: The Audit Partner Effect. Research into the effect of individual Audit Partners on Audit Quality and the Information Dynamics of Accounting Data.” In this dissertation, empirical evidence is provided that the nature of auditing is 'dynamic and organic', a measure of audit quality that depends on the reliability and capabilities of individual auditors. In 2009, this solution was still denied by the appeal. After a decade of accounting scandals and audit quality issues, there is now much more recognition of the importance of the person behind the accountant and his goals and aspirations. The latter is the common thread running through the educational innovations. It is about people, so professional technology and research must pay a lot of attention to the people, the context and ethical perspectives.

Van Buuren's personal mission at Nyenrode is to contribute to the academization of the accountancy profession. This academization can help accountants develop to become thought leaders who support dynamism and support innovation in the profession.

His chair is aimed at acquiring knowledge and insight into how audit methodology in a broad sense of the word can contribute to higher audit quality. He is particularly involved in innovations in the accountancy profession and how those innovations can come about. What gives him energy is to see how research can strengthen the profession and that there is a great willingness to contribute to research.

As core group chairman, Van Buuren is responsible for the courses Auditing Theory (Bsc) and the Research Year (preparation with research methodology and writing the Master's theses). In addition to his teaching duties, Joost is chairman of the Central Examination Board and the Examination Board for Accountancy, Controlling and Tax Law. He is also a member of the Nyenrode Research Council.

Interests

Windsurfing, history and philosophy.

Most relevant publications 

• Buuren, J. van, C. Koch, N. van Nieuw Amerongen, and A. M. Wright. 2014. “The Use of Business Risk Audit Perspectives by Non-Big 4 Audit Firms.” AUDITING: A Journal of Practice \& Theory 33 (3): 105–28,
• Buuren, J. van, C. Koch, N. van Nieuw Amerongen, and A. M. Wright. 2018. “Evaluating the change process for business risk auditing: Legitimacy experiences of non-Big 4 auditors.” Auditing: A Journal of Practice \& Theory 37 (2): 249–69.
• Buuren, J. van, and W. Wijma. 2022. “Over kwaliteitsborging van datagedreven controlemethodologie.” Maandblad voor Accountancy en Bedrijfseconomie 96 (1/2): 15–25. 
• Litjens, R., J. van Buuren, and R. Vergoossen. 2015. “Addressing Information Needs to Reduce the Audit Expectation Gap: Evidence from D utch Bankers, Audited Companies and Auditors.” International Journal of Auditing 19 (3): 267–81.
• Nieuw Amerongen, N. van, E. Coskun, J. van Buuren, and H. B. Duits. 2022. “The coherence of the auditor-client relationship quality and auditor tenure with client’s perceptions on added-value in SME audits: a sociological perspective.” Managerial Auditing Journal.