Accountability: Papers from master theses 2008

We are proud to be able to present this book, the first volume of what we intend to become an annual book series. This year’s edition contains eleven papers. Each paper is based on a thesis in the field of Accounting, Auditing and Control, on which these students received a Master’s degree in Economics & Business from the Erasmus School of Economics in 2008. Each year at the section Accounting, Auditing and Control, approximately 150 master students experience that writing a master thesis is hard work. It is even harder to notice that despite all efforts that students put into the thesis, just a few people will read the final result. As thesis supervisors we have noticed over the years that many theses deserve a wider audience, and may help students from our master streams in writing their theses. That is why we have planned this new annual book series. In this series, we intend to publish a collection of master theses each year that meet the following four criteria: 1. The thesis was defended in the specific calendar year; 2. The thesis was supervised by one of the staff members from the Accounting, Auditing and Control group; 3. The topic of the thesis is relevant for master students in the streams of Accounting & Finance or Accounting, Auditing, and Control; 4. The thesis is of high quality, based on the usual criteria that apply for master theses at the Erasmus School of Economics. By publishing papers from these theses, we aim to achieve the two purposes described above: first, to provide a wider audience for theses that deserve that, and second, to offer some help to current and future master students in the streams of Accounting & Finance or Accounting, Auditing, and Control in writing their theses by presenting “good practices”.

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