معرفی
Prof. Dr. Eddy Cardinaels is a Full Professor of Accounting at Tilburg University and part-time professor at KU Leuven. He holds positions in the Tilburg School of Economics and Management (TiSEM) within the Department of Accountancy. His research focuses on experimental and archival studies in accounting, including AI applications in performance evaluations, management control systems, and audit quality. He has authored over 50 publications in leading journals like The Accounting Review and serves as editor for multiple journals.
Education and Career: Prof. Cardinaels earned his PhD and has held academic roles since 1997. He has supervised numerous PhD students, including Huaxiang Yin, Victor van Pelt, and Qinnan Ruan. His editorial roles include editorships at Accounting Horizons, Journal of Management Accounting Research, and others.
Research Interests: His work explores decision-making under social motives, audit office dynamics, and corporate governance. Key areas include AI integration in auditing, social capital effects on audit quality, and compensation design for innovation adoption. Recent studies address AI’s role in audit efficiency and ethical reporting under conflicting incentives.
Publications: His recent work includes studies on audit 2.0 with AI, social capital in Big 4 auditors, and CSR disclosures in buyer-seller markets. These articles highlight his focus on modernizing accounting practices through technology and ethical frameworks.
Awards: He has received prestigious awards such as the AAA’s Greatest Impact on Practice Award and the Jim Bulloch Award for contributions to management accounting research.
Advising & Grants: Prof. Cardinaels has advised over 20 PhD students and led research projects on auditor allocation and decision-making. His grants examine topics like partner risk reduction and multi-agent budgeting systems.
Labs/Teams: His research group collaborates internationally, focusing on experimental accounting, healthcare management, and audit behavior. He also leads initiatives on ESG contracting and tax avoidance strategies.
