Appendix: About the authors

Arnoud Aikema

Arnoud Aikema (b. 1965) studied Economics and Business Economics at Erasmus University Rotterdam (1994) and graduated as a chartered accountant (1999). In 2016 and 2017, he worked for the Dutch Accountancy Monitoring Committee (MCA) on the preparation of the first report by the MCA. He has previously worked for the Dutch Tax and Customs Administration, KPMG Accountants (in Rotterdam and on Curaçao) and Van Lanschot Curaçao. He has acted as CFO of a family holding company and set up a singlefamily office. For many years, Arnoud worked as a consultant and director for family businesses, as a supervisor in the nonprofit sector and as an adviser and lecturer in the accountancy sector. Since 2020, he has been a CFO in the disability care sector.

Arthur van Bemmel

Arthur van Bemmel is a chartered accountant. He has been with KPMG for over 15 years and has served different types of clients within the audit practice. Currently, Arthur is working as a senior manager within the Audit Quality department.

Wim Gijselaers

Wim H. Gijselaers is professor of educational research at the School of Business and Economics at Maastricht University; email: w.gijselaers@maastrichtuniversity.nl. His research focuses on identifying what contributes to the expertise development of professionals. He is chiefeditor of the Springer book series ‘Innovation and Change in Professional Education’. His PhD students have won a series of awards for their contributions to research and practice.

Therese Grohnert

Therese Grohnert is assistant professor at the School of Business and Economics at Maastricht University; email: t.grohnert@maastrichtuniversity.nl. She is interested in professional learning for judgement and decisionmaking in the professions. Through shared research projects with practice, workshops, and masterclasses, she makes her research accessible for audit practice.

Margreeth Kloppenburg

Margreeth Kloppenburg is chair of the Faculty of Ethics, Culture and Behaviour of the Royal Dutch Netherlands Institute for Chartered Accountants. She is an experienced lecturer, trainer and facilitator on professionalism and integrity. In 2014 she took the initiative for a platform for accountancy student’s opinions (www.theaccountables.nl) and coedited the book on the professional honour of the auditor (Artikel 5, de beroepseer van de accountant, 2017). She is currently working as a Comenius Senior Fellow on the development of www.auditpedia.nl, a multistakeholder content platform primarily focused on the societal value of the auditor.

Martin Martinoff

Martin Martinoff is AuditFutures manager at the Institute of Chartered Accountants in England and Wales (ICAEW). He is currently leading a forwardlooking and innovative project on the future of accountancy and the financial professions. Martinoff has worked with over 60 different universities in the United Kingdom and developed numerous education initiatives, professional engagement programmes and CPD workshops for academics.

Roger Meuwissen

Roger Meuwissen is professor of Control and Auditing at Maastricht University, email: r.meuwissen@maastrichtuniversity.nl. He is also the director of the International Executive Master of Auditing and the Maastricht University Postgraduate Program of Auditing. His research interest is in the areas of audit markets, audit regulation and auditor decisionmaking. More specifically, his research revolves around competition and quality in the markets for audit services and learning from errors. He has published in journals such as Contemporary Accounting Research, the European Accounting Review, the Journal of International Accounting, Auditing & Taxation, and Strategic Organization. He serves on the Executive Committee of the internationally renowned International Symposium on Auditing Research, and serves on the Editorial Board of Auditing: A Journal of Practice and Theory.

Corné van der Meulen

Corné van der Meulen is a sociologist and project manager at Stichting Beroepseer (Professional Honour Foundation). He was involved as a project coordinator and publisher in the publication of the book Artikel 5: De beroepseer van de accountant (Article 5: The professional honour of the accountant). Van der Meulen is the author of various publications on modern authority. In addition, he has written contributions for publications such as Het alternatief voor de zorg. Humaniteit boven bureaucratie (The alternative for health care: humanity over bureaucracy), Goed werk voor academici

(Good work for academics), Artikel 5: De beroepseer van de accountant and Écht doen wat nodig is. Pleidooi voor kleinschalige effectieve jeugdhulp (Really doing what is necessary: a plea for smallscale and effective youth care).

Marcel Pheijffer

Marcel Pheijffer (b. 1967) is professor of Forensic Accountancy at Nyenrode Business University and Leiden University. His writings address a range of issues, including fraud, money laundering, ethics and integrity, corporate governance and the accountancy profession. They are published on various platforms, such as at www.accountant.nl, and in the newspaper Het Financieele Dagblad.

Luc Quadackers

Luc Quadackers is the owner of Margila. His main business is writing on the interface between research and practice, particularly (but not solely) in the area of auditing. His publications vary from columns and interviews to peer reviewed research articles.

Marlies de Vries

Marlies de Vries studied accountancy at Nyenrode Business University. After many years of professional practice, she made the transition to academia. In May 2018, she worked with NBA Young Professionals to publish a study of the experiences of young professionals in accountancy. This study gained considerable attention in both national and international media and contributed to a broad debate within the accountancy profession. In 2019, De Vries was a member of the Commission on the Future of Accountancy (CTA) set up by the Minister of Finance. In May 2020, the Minister of Finance appointed her in a personal capacity as coordinator of the future of the accountancy sector.

Lars Zwagerman

Lars Zwagerman worked in both the financial and nonfinancial audit practice at Big4 firm. Afterwards, he was a compliance officer at a bank and a public transport company. His focus has been on governance, ethics and behaviour. Currently Lars is working at the Dutch Financial Markets Authority (AFM).