CURRICULUM VITAE Prof. Dr. Gerrit Sarens

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1 CURRICULUM VITAE Prof. Dr. Gerrit Sarens Higher education Licentiate in Applied Economics (magna cum laude) Ghent University (Belgium) Faculty of Economics and Business Administration PhD thesis The Role of Internal Auditing in Corporate Governance: Qualitative and Quantitative Insights on the influence of Organisational Characteristics Supervisor: Prof. Dr. Ignace De Beelde Obtained at Ghent University on 21 May Professional certifications Certified Internal Auditor (CIA) Certification in Control Self-Assessment (CCSA) Academic positions Doctoral researcher at the Department of Accountancy and Corporate Finance (Ghent University) Funded by the Bijzonder Onderzoeksfonds (BOF). As from September 2007: Assistant Professor (full time) Audit and Management Accounting at Louvain School of Management (Université Catholique de Louvain). Assistant Professor (part time) Risk Management and Internal Control at the University of Antwerp. Academic Publications Sarens G. and Everaert P. (2004), Outsourcing bij productieondernemingen: hypothesen tot verder onderzoek, Kwartaalschrift Economie: Tijdschrift voor Algemene en Bedrijfseconomische vraagstukken, vol. 1, no. 4, pp Everaert P. and Sarens G. (2005), Outsourcing bij Vlaamse ondernemingen: een exploratief onderzoek, Working Paper Series FEB, no. 05/306. Everaert, P., Sarens G. and Rommel J. (2005), Outsourcing of accounting tasks in SMEs: Explanatory models, Entrepreneurship, Competitiveness and Local Development, Conference Proceedings RENT XIX (ISBN ), pp

2 Sarens G. and De Beelde I. (2006), Internal auditors perception about their role in risk management: Comparison between Belgian and US companies, Managerial Auditing Journal, vol. 21, no. 1, pp Everaert P., Loosveld S., Van Acker T., Schollier M. and Sarens G. (2006), Characteristics of target costing: theoretical and field study perspectives, Qualitative Research in Accounting and Management, vol. 3, nr. 3, pp Sarens G. and De Beelde I. (2006), Interaction between internal auditors and the audit committee: an analysis of expectations and perceptions, Working Paper Series FEB, no. 06/357. Allegrini M., D Onza G.; Melville R., Paape L. and Sarens G., (2006), The internal audit profession in Europe: a literature review, Managerial Auditing Journal, vol. 21, nr. 8, pp Sarens G. and De Beelde I. (2006), Building a research model for internal auditing: insights from literature and theory specification cases, International Journal of Accounting, Auditing and Performance Evaluation, vol. 3, nr. 4, pp Sarens G. and De Beelde I. (2006), The relationship between internal audit and senior management: an analysis of expectations and perceptions, International Journal of Auditing, vol. 10, nr. 3, pp Everaert P., Sarens G. and Rommel J. (2007), Sourcing strategies of Belgian SMEs: empirical evidence for the accounting services, Production Planning and Control, vol. 18, nr. 8, pp De Beelde I., Everaert P., Sarens G. and Vangansbeke E. (2008), Werking en samenstelling van het auditcomité in beursgenoteerde ondernemingen: een internationale vergelijking, Accountancy & Bedrijfskunde, vol 28; nr. 3, pp Vangansbeke E., Everaert P., Sarens G. and De Beelde I. (2008), Audit committees in listed companies: an international comparison of composition and meetings, Corporate Ownership & Control, vol. 5, nr. 3, pp Everaert P., Bruggeman W., Sarens G., Anderson S.R. and Levant Y. (2008), Cost modelling in logistics using time-driven ABC: Experiences from a wholesaler, International Journal of Physical Distribution and Logistics Management, vol. 38; nr. 3, pp Van Gils D., Sarens G., De Visscher C. and Spanhove J. (2008), La régulation des activités d audit interne dans les différentes autorités publiques belges, Pyramides, Vol. 15, November. Allegrini M., D Onza G., Melville R., Paape L. and Sarens G. (2008), Common Body of Knowledge in Internal Auditing: A State of the Art in Europe, European Confederation of Institutes of Internal Auditing, ISBN , 141 pages. Everaert P., Sarens G and Rommel J. (2008), Outsourcing of Accounting by SMEs: Evidence from a Transaction Cost Economics Model, Small Business Economics, Forthcoming. Christopher J., Leung P. and Sarens G. (2009), A critical analysis of the independence of the internal audit function: evidence from Australia, Accounting, Auditing & Accountability Journal, vol. 22, nr. 2, Forthcoming. 2

3 Sarens G. (2009), Editorial note Internal auditing research: where are we going? International Journal of Auditing, vol. 13, nr. 1, Forthcoming. Practitioner Publications Sarens G. (2004), Contemporary internal auditing practices: new roles, new providers, Newsletter of the Institute of Internal Auditors Belgium, Summer edition June. Sarens G. (2004), Corporate governance and the role of internal auditing, Newsletter of the Institute of Internal Auditors Belgium, Fall edition September. Sarens G. and De Beelde I. (2004), Internal auditing practices in Belgium: Evidence from extended case studies (summary of empirical results), Newsletter of the Institute of Internal Auditors Belgium, Winter edition December. Maertens P., Hostyn E., Fontana D., Lebrecht M., Sarens G., Kas A. and Vandenbussche P. (2005), Internal audit is your essential partner in governance, control and risk: Position paper, the Institute of Internal Auditor Belgium. Sarens G. (2005), De pioniersrol van interne auditoren in risico management, Audit, Control & Governance, Kluwer, Jaargang 8, Nr. 12. Everaert P., Sarens G. and Rommel J. (2005), Uitbesteding van boekhoudkundige activiteiten bij Vlaamse KMO s, Accountancy & Tax, Instituut voor Accountants en Belastingsconsulenten (IAB), Nummer 4, pp Sarens G. (2006), Interactie tussen interne audit en het auditcomité, Audit, Control & Governance, Kluwer, Jaargang 9, Nr. 2. Sarens G. (2006), Interactie tussen interne audit en senior management: verwachtingen en percepties, Audit, Control & Governance, Kluwer, Jaargang 9, Nr. 5. Sarens G. and Vandenbussche P. (2006), Internal audit in Belgium: the shaping of internal audit today and the future expectations survey results, The Institute of Internal Auditors Belgium, April. Sarens G. and Vandenbussche P. (2006), Interne audit in Belgiê, Audit, Control & Governance, Kluwer, Jaargang 9, Nr. 14. Berckmans R., Sarens G., Vandenbussche P. and Van Waesberghe R. (2007), De rol van interne audit voor government governance, Vlaams Tijdschrift voor Overheidsmanagement, nr. 4, pp Work in process Sarens G., De Beelde I. and Everaert P. (2008), Internal audit: the expert in providing comfort to the audit committee the case of risk management and internal control (Second review round for the British Accounting Review). Everaert P., Bruggeman W. and Sarens G. (2007), The impact of design-to-cost on performance and job-related stress, (Second review round for the International Journal of Production Economics). Everaert P., Sarens G. and Rommel J. (2008), Business advice from accountants: developing a comprehensive picture for SMEs (First review round for International Small Business Journal). 3

4 Sarens G., Allegrini M., D Onza G. and Melville R. and (2008), Internal auditing in Europe: an analysis of the association between internal auditing practices and the maturity of the internal audit function (First review round for Managerial Auditing Journal). Burnaby P., Abdolmohammadi M.J., Hass S., Sarens G. and Allegrini M. (2008), Usage of internal auditing standards by companies in the United States and selected European countries (First review round for Managerial Auditing Journal). Sarens G. and Abdolmohammadi M.J. (2008), The agency model as a predictor of the size of the internal audit function in Belgian companies. Sarens G. and Siméons L. (2008), Changes in the internal audit profession: challenges for internal audit education. Sarens G. and Christopher J. (2008), The association between corporate governance guidelines and risk management, internal control and internal audit practices: a comparison between Australia and Belgium. Spanhove J., Sarens G., Van Gils D. and Verhoest K. (2008), Internal audit as a new instrument of Government Governance : an analysis of internal audit activities and the independent position within the Belgian public sector. Sarens G., Van Gils D. and De Visscher C. (2008), Risk management and internal control practices in the public sector: an in-depth analysis of Belgian social security public institutions. Other research related activities Affiliate member of the Institute of Internal Auditors Belgium (IIABEL). Member of the editorial advisory board of the International Journal of Auditing. Reviewer for Corporate Governance: An International Review. Reviewer for the International Journal of Accounting, Auditing and Performance Evaluation. Reviewer for Meditari Accountancy Research. Member of the consultant research team representing the European part of the IIA Common Body of Knowledge project (2006) sponsored by the Institute of Internal Auditors Research Foundation (together with Rob Melville, Marco Allegrini, Leen Paape and Houdini Fouri). Chief Examiner for the IIA Diploma in Internal Audit Practice (The Institute of Internal Auditors UK & Ireland). Member of the organising committee of Academic Conferences on Internal Audit and Corporate Governance. Guest editor for the International Journal of Auditing, special issue on Contemporary research in internal auditing (Spring 2009). Teaching experience Risk Management and Internal Control (Undergraduate/Bachelor level) Seminar works in management accounting and internal auditing (Graduate/Master level) 4

5 Advanced Cost Management (Graduate/Master level) Management Accounting (Graduate/Master level) Financial Auditing (Graduate/Master level) Operational auditing (Advanced Master level) Introduction to Internal Auditing (Executive level). Participation in conferences and workshops Research Day in Accounting, Ghent, 15 September 2003 Keynote speaker: Prof. Frank Selto. Dag van het Vlaams Economisch Onderzoek organised by the Vlaamse Vereniging voor Economie, Antwerp, 8 October 2003 (Paper presented). Research Day in Accounting, Antwerp, 28 May 2004 Keynote speaker: Prof. Peter Wysocki. Workshop on Audit partner tenure, Antwerp, 28 June 2004 Organized by: Prof. Roger Simnett. International Symposium on Audit Research (ISAR), Maastricht (The Netherlands), 2-3 July EIASM Workshop on Audit, Copenhagen (Denmark), 9-11 September 2004 (Paper presented). PREBEM 8 th PhD Conference on Business Economics, Management and Organization Science, Amersfoort (The Netherlands), 26 January 2005 (Paper presented). Third European Academic Conference on Internal Audit and Corporate Governance organised by CASS Business School and the IIA UK-Ireland, London (U.K.), 6-8 April 2005 (Paper presented). 28 th Annual Conference of the European Accounting Association, Gothenburg (Sweden), May 2005 (Paper presented). Dag van het Vlaams Economisch Onderzoek organised by the Vlaamse Vereniging voor Economie, Brussels, 22 September 2005 (Paper presented + discussant). Third EARNET Symposium + PhD Workshop, Amsterdam (The Netherlands), October 2005 (Poster presented). RENT XIX Research in Entrepreneurship and Small Business, Naples (Italy), November 2005 (Paper presented). KPMG European Doctoral Colloquium in Accounting, Dublin (Ireland), March 2006 (Paper presented). Fourth European Academic Conference on Internal Audit and Corporate Governance organised by CASS Business School and the IIA UK-Ireland, London (U.K.), 5-7 April 2006 (Paper presented + best paper price). 5

6 Research Seminar in Accounting, Management Accounting and Auditing, Department of Accounting and Corporate Finance, 24 August 2006, Ghent University (paper presented). Conference of European Confederation of Institutes of Internal Auditors organised by IIA Finland, Helsinki, 7-8 September Fifth European Academic Conference on Internal Audit and Corporate Governance, Pisa (Italy), April 2007 (Paper presented). 30 th Annual Conference of the European Accounting Association, Lisbon (Portugal), April 2007 (Paper presented). International Conference of the Institute of Internal Auditors, Amsterdam (the Netherlands), 8-11 July Fourth EARNET Symposium, Aarhus (Denmark), October 2007 (Paper presented). Midyear Auditing Section Conference of the American Accounting Association, Austin (Texas), January 2008 (Paper presented). First Global Academic Conference on Internal Audit and Corporate Governance, Rotterdam (Netherlands), April 2008 (Paper presented). 31 st Annual Conference of the European Accounting Association, Rotterdam (Netherlands), April 2008 (Paper presented). Bi-Annual Conference of the South-African Accounting Association, Johannesburg (South- Africa), June 2008 (Paper presented Best Paper Award). 5 th International Conference on Accounting, Auditing & Management in Public Sector Reforms EIASM (Amsterdam), 3-5 September 2008 (Paper presented). 2 nd Risk Conference, Milan (Italy), September 2008 (Paper presented). 6