My name is Ziloy Croughs, and I'm a final-year Ph.D. Candidate in Auditing at KU Leuven (Belgium). My research focuses on the economics of auditing, where I examine how incentives and institutional frameworks shape the auditing function. In my dissertation, I study conflicting incentives in corporate group audits, auditor changes, and industry leadership in the European institutional setting. My broader research interests include the functioning of audit markets, the consequences of audit regulation, and private equity investments in audit firms.

I am currently on the accounting job market and would be glad to connect!