Prof. dr. Niels van Nieuw Amerongen RA

A day without learning is like a day without breathing.

Prof Dr Niels van Nieuw Amerongen RA is Kreston Netherlands professor SME Audit & Assurance at Nyenrode Business University. In the 1990s (1991-1998) he completed his Masters in Economics and Post-Masters Accountancy at the VU University in Amsterdam. Subsequently, Niels conducted a doctoral research into the influence of different types of experience on the implementation of the Business Risk Audit methodology (2007). Upon completion, Niels made the switch to Nyenrode.

In recent years, Niels has broadened his research domain from methodologies to SME Auditing and has also written relevant international publications in collaboration with co-authors. His work experience as a consultant and trainer of practicing auditors comes in handy in both his scientific research and in lecturing Master's lecturers. Science and practice nicely interact that way: research based on current, practice-oriented research questions, and practical support based on scientific insights.

Niels gets a lot of satisfaction from gaining new insights (for example from scientific research) and sharing these new insights with students, lecturers and the entire accountancy community in the Netherlands.

He includes Nyenrode's core values in his personal mission:

• Leadership: Writing blogs with an impact on society (Nyenrode L.E.S. in crisis)
• Stewardship: Guidance of students in their learning journey.
• Entrepreneurship: The development of SME datasets for thesis students and publishable research.

Interests

Niels loves to read (especially the greats in various fields). He also plays organ with a predilection for Bach.

Most relevant publications

• Van Nieuw Amerongen, C.M., Duits, H.B., Gordon, E.A., en D.L. Street, (2022), “Proposed international standard on auditing financial statements of less complex entities: IAASB IAAER roundtables – Breakout 2 Design, Structure, and Content”, Journal of International Financial Management & Accounting. 
• Van Nieuw Amerongen, C.M., Duits, H.B., Gordon, E.A., en D.L. Street, (2022), “Proposed international standard on auditing financial statements of less complex entities: IAASB IAAER roundtables-Breakout 1 authority and groups. Journal of International Financial Management & Accounting.
• Nieuw Amerongen, C.M. van, Coskun, E., Buuren, J.B. van, & Duits, H.B. (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.  
• Borkus, A.M., Boer, H.D. de, Brenk, H. van, & Nieuw Amerongen, C.M. van. (2021). The effects of self-esteem and perspective-taking on group auditor’s review actions. International Journal of Auditing.
• Buuren, J.P. van, Koch, C.K., Nieuw Amerongen, C.M. (Niels) van, & Wright, A.M. (2014). The Use of Business Risk Audit Perspectives by Non-Big 4 Audit Firms. Auditing: A Journal of Practice & Theory, 33(3).
• Buuren, J.P. van, Koch, C.K., Nieuw Amerongen, C.M. van, & A. 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).
• Nieuw Amerongen, C.M. (Niels) van (2020). De onafhankelijke accountant: nieuw zicht op de cliënt-relatie. 23 maart 2020.
• Nieuw Amerongen, C.M. (Niels) van, & Pareren, J. van. (2019). Vreemde ogen dwingen niet altijd. Een studie naar de invloed van onafhankelijkheid en joint audit op de continuïteitsinschatting van de accountant. Maandblad voor Accountancy en Bedrijfseconomie, 93(3/4).