Bio

I am a PhD researcher in Accounting at Tilburg University. Prior to starting my PhD, I obtained a BSc in International Business Administration, a MSc in Accountancy, and a Research Master in Business (MPhil), all at Tilburg University.

My research interests are in behavioral accounting research, primarily applied to the fields of auditing and taxation. My current research projects involve studying determinants of high-quality judgments and decision-making in audit firms. Next to that, I am interested in the consequences of corporate tax planning for firms and their investors. My research has been published in Maandblad voor Accountancy en Bedrijfseconomie (MAB), and covered by various news outlets, including the Financial Times, Accountant.nl, AccountantWeek.nl, and WHU Knowledge.

Expertise

Auditing, Tax Avoidance, Audit Quality, Judgment and Decision-Making

Teaching

I enjoy teaching Introduction to Bookkeeping (in Dutch) to Bachelor students, and supervising Master students in replicating a scientific article.

Courses

Collaboration

My PhD is co-funded by a grant from the Foundation for Auditing Research. More information on the research project that I am doing can be found here.

For all my research, please see my Personal homepage and Google Scholar page.

Top publications

  1. Is de kwaliteit van de accountantscontrole gestegen?

    Peters, C. P. H. (2021). Is de kwaliteit van de accountantscontrole gestegen? Maandblad voor Accountancy en Bedrijfseconomie, 95(5/6), 169-178.
  2. Auditor Task Prioritization: The Effects of Time Pressure and Psychol…

    Dierynck, B., & Peters, C. P. H. (2019). Auditor Task Prioritization: The Effects of Time Pressure and Psychological Ownership. SSRN. https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3450363
  3. Learning in the Auditing Profession: A Framework and Future Directions

    Dierynck, B., Kadous, K., & Peters, C. P. H. (2019). Learning in the Auditing Profession: A Framework and Future Directions. SSRN. https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3496805
  4. Survival of the Tax Fittest: Path Dependence in Corporate Tax Planning

    van der Geest, J., Jacob, M., & Peters, C. P. H. (2021). Survival of the Tax Fittest: Path Dependence in Corporate Tax Planning. SSRN. https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3792055

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