Internal control theory, the use of decision aids in auditing, audit materiality, professional judgment in audit decision-making, control and compliance, control effects of IT, and contract auditing.
Ph.D., Auditing, Maastricht University (1994)
Title dissertation: Auditors' Decision Processes in Audit Planning Stage Materiality Judgments. 1994. Universiteit Maastricht. Datawyse (chairs: Prof.dr. Jan van de Poel and Prof.dr. Ted Mock)
Registered Accountant, Maastricht University (1990)
M.Sc., Business Economics, Maastricht University (1988)
Eddy Vaassen (1961) is a professor of Accountancy (specialization Accounting Information Systems) and Director of the Postmaster in Accountancy program at Tilburg University. He wrote his dissertation in 1994 at Maastricht University. He graduated from the Accountancy program of Maastricht University in 1990 and from the Business Economics program of the same university in 1988. From 1988 till 2008 he worked for Deloitte in various part-time appointments. The first two years at Deloitte he worked full-time as an auditor, later on he became involved in developing a new audit methodology and led some projects in that area. Further he was involved in recruitment and various in-house training programs as a projectmanager as well as a trainer. He has Dutch and international publications - including seven textbooks - within the fields of Internal Control, Auditing, Accounting Information Systems, Information Management, and Management control. Eddy Vaassen is a member of the editorial boards of the Journal of Information Systems, the International Journal of Accounting Information Systems (also Associate Editor), Global Perspectives on Accounting Education, the Journal of Emerging Technologies in Accounting, the International Journal of Digital Accounting Research, the International Journal of Accounting and Information Management, Management Control & Accounting (chairman), and Controllersjournaal. From 1997 till 2002 he was Professor of Accounting Information Systems and served as Department Head at the University of Amsterdam. From 2002 till 2010 he was the Director of the international Executive Master of Finance and Control program (Registered Controller) of Maastricht University and University of Amsterdam. From 2002 till 2006 he also served as Department Head at Maastricht University. In 2010 he was the Director of the Accountancy programs (Registered Accountant and part-time MSc) and the part-time MSc in Controlling of the University of Amsterdam. He is the Dean of the Master in Controlling program of the Hogeschool van Amsterdam, University of Applied Sciences. He is the chairman of the Program Committee of the Association of Registered Controllers. In 2011 he was a member of the NVAO review team of the Master in Controlling program of Avans University of Applied Sciences. In 2008-2009 he was the chairman of the Code of Conduct Committee of the Association of Registered Controllers. In 2006-2010 he was the Dutch representative in the Board of the European Accounting Association. In 2005-2011 he was a member of the Supervisory Board of Urban Investments in the Netherlands. In 2005-2007 he was the Vice-President Europe/Africa/Mid East with the Special Interest Group Accounting Systems (SIG-ASYS) of the Association for Information Systems. In 2003-2004 he was the International member at large of the Council of the American Accounting Association. He is the co-chair of the International Symposium on Accounting Information Systems. His research interests include the use of intelligent decision aids in auditing, professional judgment in audit decision-making, and the interaction between management controls and internal controls. He supervises and has supervised doctoral dissertations on internal control theory, the factors explaining ERP use, decision aid use in auditing, contract auditing, professional judgment in internal control assessments, business value of IT, and just in time information provision. Eddy regularly is involved in continuing professional education activities for professionals from various companies and institutions, including TiasNimbas Business School, University of Amsterdam Business School, University of Groningen, Maastricht University, Royal NIVRA, ABN AMRO, APG, Dutch Tax Department, and the Association of Registered Controllers. He is regularly invited for consultancy assignments.
Master: Advanced Accounting Information Systems (code: 320066)
Master thesis supervision in the fields of Auditing, Internal Control and related technology
Post Master Accountancy: Accounting Information Systems
Room K 808
PO Box 90153
5000 LE Tilburg
Full Professor Accountancy
Last amended: 01 April 2013