Doctorandus, University Amsterdam, The Netherlands, 1976. Doctor of Philosophy, Rijks University, Leiden, The Netherlands, 1994.
Auditor Arthur Andersen, The Hague, The Netherlands, 1977-1979. Assistant professor University Amsterdam, The Netherlands, 1980-1988, associate professor The Netherlands, 1988-1996. Professor Nyenrode University, The Netherlands, since 1996.
Vice president State Commission Business Administration, since 1993. Chairman committees of the Dutch Institute Chartered Accountants, since 1990.
Member American Accounting Association, European Accounting Association.
Married Catherina Maria Bentvelsen, October 8, 1987. Children: Robbie, Barbara, Gaby.