The Added Value of Auditing in a Non-Mandatory Environment

This dissertation deals with the question: what are drivers for the demand for audit for Dutch SME companies which are not mandatory required to have their financial statements audited.

Hans Duits ========== Hans Duits studied business economics and became a registered auditor in 1995. At the moment he is employed by both KPMG and the University of Applied Sciences Utrecht (HU). His research interests include the market for audit (assurance) services and governance for SME companies.