Dr. Koen Derks
Assistant Professor
I am determined to bridge the gap between science and practice with open-source software so that everyone can benefit from state-of-the-art techniques.
Koen Derks MSc is an assistant professor at Nyenrode Business University. He is part of Nyenrode's Faculty Research Center for Accounting, Auditing & Control, where he conducts research into the application of statistics in auditing. His main research areas are auditing, Bayesian statistics and open-source software. Its his mission is to enable everyone to use the most advanced scientific techniques for data analysis. For this reason, he makes modern auditing and machine learning techniques available through the free and open-source software JASP. He is also a member of the Nyenrode Examination Committee Accounting, Controlling and Tax.
Derks studied Psychological Methodology at the University of Amsterdam. He then completed his PhD research at Nyenrode Business University. In doing so, he explored the benefits of Bayesian statistics in audit and made these techniques freely available for auditors.
Interests
Derks likes to spend time in the kitchen and immerse himself in baking all kinds of exotic breads. He also has a passion for programming and finds it fascinating to experiment with new technologies and concepts, such as machine learning and artificial intelligence. In addition, he is interested in generative art and finds it inspiring to discover how machines are able to create works of art independently.
Most relevant publications
- Derks, K., de Swart, J., van Batenburg, P., Wagenmakers, E.-J., & Wetzels, R. (2021). Priors in a Bayesian audit: How integration of existing information into the prior distribution can improve audit transparency and efficiency. International Journal of Auditing, 25 (3), 621–636.
- Derks, K., de Swart, J., Wagenmakers, E.-J., Wille, J., & Wetzels, R. (2021). JASP for Audit: Bayesian tools for the auditing practice. Journal of Open Source Software, 6 (68), 2733.
- Derks, K., de Swart, J., & Wetzels, R. (2022). Een Bayesiaanse blik op gestratificeerde steekproeven heeft voordelen voor de auditor. Maandblad voor Accountancy en Bedrijfseconomie, 96 (1/2), 37–46.
- Derks, K., de Swart, J., & Wetzels, R. (2023). Open-source software als brug tussen de auditor en de statisticus. Maandblad voor Accountancy en Bedrijfseconomie, 97 (1/2).
- Derks, K., de Swart, J., Wagenmakers, E.-J., & Wetzels, R. (Preprint). The Bayesian approach to audit evidence: Quantifying statistical evidence using the Bayes factor.