- Internal Control
- Risk Management
- Financial Reporting & Analysis
Walter Aerts is professor in the field of accountancy and head of the department of accounting and finance (Faculty of Applied Economics) at the University of Antwerp. He holds a Ph.D. in Applied Economics and a Master in Commercial Engineering from the University of Antwerp. Before entering academia he has been working as a professional accountant and staff member in the utility sector for two decades. He has been visiting professor at the Université de Genève (International Organisations MBA), at the National Institute of Management (Phnom Penh) and at the Université du Québec à Montreal (UQAM) where he is accredited researcher. He teaches financial accounting, financial reporting and analysis, internal control and risk management and international financial reporting standards. He is a member of the IFRS committee of the Belgian Accounting Standards Board (‘CBN’) and member of the CBN committee revising current accounting standards.
He is associate editor of the British Accounting Review and editorial board member of Accountancy & Bedrijfskunde and of the Open Business Journal. His research interests are narrative impression management, internal control and corporate governance, IPOs, media effects on business, institutional perspectives on accounting and international comparative disclosure research. He has co-authored several books on subjects such as financial reporting and analysis, fair value and business combinations. He has a significant number of publications in international academic journals such as Accounting, Organizations and Society, Journal of Accounting and Public Policy, Accounting and Business Research, Corporate Governance: An International Review, Management Decision, Journal of Business Finance and Accounting and European Accounting Review.