Course Summary

Course

Economics of Auditing and Assurance

Instructors

Robert Knechel, Marleen Willekens, Simon Dekeyser

Date

October 20 -24

Venue

KU Leuven

Course Coordinator

Anna Gold

anna.gold@vu.nl

The course provides students with a comprehensive understanding of the economic foundations of financial statement auditing and assurance. Key topics include the economic nature of auditing, the production and pricing of audit services, audit market structures, auditor competition, economic incentives of audit partners, and the economics of audit regulation. These subjects are explored through the reading and critical discussion of relevant academic papers.