After finishing my PhD, which is in the field of financial accounting with a focus on small and medium sized enterprises, my main research interest has shifted into the area of information management. Currently I am involved in various research projects, which in most cases combine the field of information systems with the field of accounting and auditing. These projects are:
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Corporate governance & IT governance: this project, which currently consists of two PhD projects, focuses on aspects of corporate governance (in particular the role of audit committees) and IT governance (in particular IT governance transparancy). The project started in 2008 and the project team consists of Anant Joshi, Falko Böhm, Harold Hassink and myself. A first publication on IT governance transparancy will appear in 2012 in Information Sytems Management. A second publication on on the design of European Audit Committees, will appear in 2012 in the International Journal of Auditing. Papers in this project have been presented at the 33rd European Accounting Association conference in Istanbul, 2010, the Doctoral Colloquium of the International Conference on Information Systems (ICIS) in Saint Louis, Missouri, 2010, the 34th Conference of the European Accounting Association in Rome, 2011 and the Indian Institute of Management Doctoral Colloquiem in Ahmedabad (India), 2011 where it won the best paper award.
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Technology adoption: in this project, which started in 2010, Brent Furneaux, Mark Vluggen and myself are working on some new research idea's in the context of the Technology Acceptance Model (TAM). A first exploratory empirical study has provided some initial insights into new directions for improving the traditional TAM model. Additional empirical studies are currently in progress to further explore our ideas in the context of adoption stages and the relevance of hygiene factors in adoption processes. Initial research results are expected in 2012.
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Internet investor relations activities: This project focuses on the use of internet as a medium for investor relations activities in a multinational setting. Using data from multiple countries, the research describes and explains the extent and quality of internet investor relations activities by large public firms. This project is based on a team of master students that are supervised by Harold Hassink and myself. The results of the project have been published in the European Accounting Review, the Journal of Information Systems, the International Journal of Accounting and Information Systems, the International Journal of Accounting & Information Management and Corporate Communications. A spin-off of this project is a study on whistle blowing policies, for which the results have been published in the Journal of Business Ethics and the European Industrial Relations Review.
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Corporate social reporting: In this project we focus on the market for corporate social reporting. A first project will be to establish to what extend this information market is a private market rather than a public market. The project should result in a PhD dissertation. The project team consists of Thomas Thijssens, Harold Hassink and myself. The project has resulted in various spin-off projects that focus on the relationship between CSR and corporate giving and on the content of corporate mission statements. Results of this project have been published in the Journal of Business Ethics and the International Journal of Organizational Analysis. In march 2012, dr. Thomas Thijssens has successfully defended his PhD dissertation entitled "Corporate Social Responsibility Disclosure: Management, Commitment, and Stakeholder Influence".
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Fraud, auditing and business failures: This project addresses the issue of fraud in organizations. In a first project, the occurrence of fraud in the Netherlands in the period 1995-2002 and the response of the auditor has been investigated. In particular this study investigates whether auditors comply with the fraud regulation when responding to indications of fraud and what factors are the drivers of this response. The objective of a second study is to analyse the characteristics of major business failures in the European Union over the last 25 years in order to understand the common features that are evident in these cases. In these projects Roger Meuwissen, Gerard Mertens (Erasmus University Rotterdam) and Harold Hassink are involved. The results of these projects have been published in the Financial Times, the Journal of International Accounting, Auditing & Taxation and the Managerial Auditing Journal. With respect to these projects several reports are available here.
I have worked on a number of commissioned research projects for the Maastricht Accounting, Auditing and Information management Research Center (MARC). Recently I have been involved in a project commissioned by the European Union, on international audit standards (for more information click here).
List of primary publications
A. Dissertation (PhD)
B. Key academic publications
F. Böhm, L.H.H. Bollen, H.F.D. Hassink, 'Spotlight on the design of European Audit Committees: A comparative descriptive study, International Journal of Auditing, 2012 (forthcoming).
A. Joshi, L. Bollen, H. Hassink, "An Empirical Assessment of IT Governance Transparency: Evidence from Commercial Banking", Information Systems Management, 2012 (forthcoming).
C. Other recent publications
Hassink, L.Bollen, M. de Vries. P. Sampers, Accounting rules prompt companies to change pension schemes, European Employment Review, Issue 402, 2007
H. Hassink, L. Bollen, M. de Vries, Corporate Whistle blowing Policies in the Netherlands, European Industrial Relations Review, March 2006, Issue 386, pp. 30-33.
L. Bollen, Dominant managers and major European business failures, Recovery Magazine, March 2006
L. Bollen, G. Mertens, R. Meuwissen, Beware of the bullfrogs, Internal auditor, March 2006
L. Bollen, G. Mertens, R. Meuwissen, True causes of business failures, Financial Times, October 21, 2005
D. Some publications in Dutch
L.Bollen en H. Hassink, Belegger vangt bot met e-mail, Financieel Dagblad, 18 april 2007, p. 9.
L.Bollen en H. Hassink, Jaarverslag blijft belangrijker dan website, Financieel Dagblad, 19 november 2003, p. 7.
L.H.H. Bollen, Economie van de onhandige software, Automatiseringsgids, nr. 31, 1 augustus 2003, p. 11.
R. Ronken, L.H.H. Bollen, Bijzondere ervaringen met ASP, Accounting, juni, 2003, pp. 4-10.
A substantial number of shorter articles in Dutch has been published in
Controllersjournaal.
This page has been updated on 21-05-12.