Prof. dr. Maarten CORTEN

Research
Publications
Projects
Education
Contact

E-mail Maarten Copy e-mail

+3211268615 Campus Diepenbeek
Gebouw D
Office B156

Prof. dr. Maarten CORTEN

Associate Professor

Faculty of Business Economics
Capacity group Accountancy, Finance & Governance
Research group Accountancy & Finance

Research

Discipline codes: Accounting and auditing (05020201)

Supervised PhDs

The impact of individual, relational and deep-level factors on internal audit effectiveness

Hazim Altwaijer for the title Doctor of Business Economics (doctorate in progress)

Supervised as Copromotor

The impact of the CEO’s personality on family firm’s accounting decisions

Abdulelah Albdour for the title Doctor of Business Economics (doctorate in progress)

Supervised as Copromotor

Unpacking the role of financial advisors in family firms

Jurgen Schildermans for the title Doctor of Business Economics (doctorate in progress)

Supervised as Copromotor

Het identificeren en evalueren van de drijvers, strategische opportuniteiten en juridische risico's van ESG-rapportering voor KMO's en het optimaliseren van de brugfunctie van de auditor en accountant hierbij

Alessia Urbini for the title Doctor of Business Economics (doctorate in progress)

Supervised as Promotor

Personal characteristics of owner-managers and accountants as driver of SMEs' tax compliance

Wim Daems for the title Doctor of Business Economics (doctorate in progress)

Supervised as Promotor

View all 11 supervised PhD's of Prof. dr. Maarten CORTEN

Beyond Compliance: Interaction-Based Influence of Accountants as Intermediaries in SMEs

Kasper Bormans for the title Doctor of Business Economics (doctorate in progress)

Supervised as Copromotor

CEO-Driven Digital Transformation in SMEs: The Role of Individual Characteristics, Organizational Context, and External Advisors

Raza Ali for the title Doctor of Business Economics in 2026

Supervised as Promotor

Legal Ingredients for SME Success: the Legal Context and the CEO’s Legal Literacy as Catalyst of Growth and Internationalization

Maren Forier for the title Doctor of Business Economics in 2024

Supervised as Copromotor

Drivers for external accountants to become valuable business advisors to SMEs

Rob Janssens for the title Doctor of Business Economics in 2023

Supervised as Promotor

Audit fees, tax aggressiveness and growth of family firms: Does Islamic religiosity matter?

Luai Abu Rajab for the title Doctor of Business Economics in 2023

Supervised as Copromotor

Essays on deep-level team determinants of audit quality

Ellen Verhulst for the title Doctor of Business Economics in 2023

Supervised as Copromotor

View all 11 supervised PhD's of Prof. dr. Maarten CORTEN

Publications

View all UHasselt publications by Prof. dr. Maarten CORTEN

Projects

8 research projects have been found

View all 8 UHasselt research projects of Prof. dr. Maarten CORTEN

The relationship between the accountant and the tax authorities (Research)

16/10/2025 - 15/10/2029

Behavioural drivers of tax compliance of owner-managers and accountants of SMEs (Research)

01/02/2024 - 31/01/2028

The identification and evaluation of the drivers, opportunities and legal risks of ESG-reporting for SMEs and optimizing the bridging function of the auditor and accountant in this regard. (Research)

01/01/2024 - 31/12/2027

The conflictual triangular relationship between taxpayers, their advisors and the tax authorities: examining the actors, nature and drivers (Research)

01/01/2024 - 31/12/2025

The impact of legislative amendments on reporting and governance (Research)

01/09/2020 - 31/08/2024

Accounting research in private firms, connecting the lone wolves (Research)

01/01/2019 - 31/12/2023

The role of the accountant for start-ups (Research)

01/09/2019 - 31/08/2023

The effect of audit team diversity on audit quality (Research)

01/03/2019 - 28/02/2023

View all 8 UHasselt research projects of Prof. dr. Maarten CORTEN

Education

Involved in the following courses

Academic year 2025 - 2026

5072

Accounting cases

Coordinating lecturer

3839

Audit Analytics

Co-lecturer

2067

Auditing

Coordinating lecturer

4040

Auditing project

Coordinating lecturer

3760

Business project

Member of the teaching team

1720

Business game

Co-lecturer

5071

Financial reporting, control and analysis

Coordinating lecturer

1732

IT-governance, risk and compliance

Co-lecturer

3837

Management control systems

Coordinating lecturer

1554

Risk management and internal control

Coordinating lecturer

3711

Corporate accounting

Coordinating lecturer

4958

Corporate accounting and tax

Coordinating lecturer

3879

Advanced accounting

Coordinating lecturer

Academic year 2024 - 2025

3839

Audit Analytics

Co-lecturer

2067

Auditing

Coordinating lecturer

4040

Auditing project

Coordinating lecturer

3760

Business project

Member of the teaching team

1720

Business game

Co-lecturer

1732

IT-governance, risk and compliance

Co-lecturer

3711

Corporate accounting

Coordinating lecturer

4958

Corporate accounting and tax

Coordinating lecturer

3879

Advanced accounting

Coordinating lecturer

Maarten CORTEN

E-mail:

E-mail Maarten

Phone:

+3211268615

Location:

Campus Diepenbeek
Gebouw D
Office B156

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Prof. dr. Maarten CORTEN

Research

Supervised PhDs

The impact of individual, relational and deep-level factors on internal audit effectiveness

The impact of the CEO’s personality on family firm’s accounting decisions

Unpacking the role of financial advisors in family firms

Het identificeren en evalueren van de drijvers, strategische opportuniteiten en juridische risico's van ESG-rapportering voor KMO's en het optimaliseren van de brugfunctie van de auditor en accountant hierbij

Personal characteristics of owner-managers and accountants as driver of SMEs' tax compliance

Beyond Compliance: Interaction-Based Influence of Accountants as Intermediaries in SMEs

CEO-Driven Digital Transformation in SMEs: The Role of Individual Characteristics, Organizational Context, and External Advisors

Legal Ingredients for SME Success: the Legal Context and the CEO’s Legal Literacy as Catalyst of Growth and Internationalization

Drivers for external accountants to become valuable business advisors to SMEs

Audit fees, tax aggressiveness and growth of family firms: Does Islamic religiosity matter?

Essays on deep-level team determinants of audit quality

Publications

Projects

The relationship between the accountant and the tax authorities (Research)

Behavioural drivers of tax compliance of owner-managers and accountants of SMEs (Research)

The identification and evaluation of the drivers, opportunities and legal risks of ESG-reporting for SMEs and optimizing the bridging function of the auditor and accountant in this regard. (Research)

The conflictual triangular relationship between taxpayers, their advisors and the tax authorities: examining the actors, nature and drivers (Research)

The impact of legislative amendments on reporting and governance (Research)

Accounting research in private firms, connecting the lone wolves (Research)

The role of the accountant for start-ups (Research)

The effect of audit team diversity on audit quality (Research)

Education

Involved in the following courses

Academic year 2025 - 2026

Accounting cases

Audit Analytics

Auditing

Auditing project

Business project

Business game

Financial reporting, control and analysis

IT-governance, risk and compliance

Management control systems

Risk management and internal control

Corporate accounting

Corporate accounting and tax

Advanced accounting

Academic year 2024 - 2025

Audit Analytics

Auditing

Auditing project

Business project

Business game

IT-governance, risk and compliance

Corporate accounting

Corporate accounting and tax

Advanced accounting

Maarten CORTEN

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