Sub-themes: audit findings and adjustments
News
FAR-conferentie over relatie tussen cultuur en controlekwaliteit
22 Apr, 2024
De jaarlijkse conferentie van de Foundation for Auditing Research (FAR) staat geheel in het teken van de relatie tussen de cultuur binnen accountantskantoren en de kwaliteit van de verrichte controlewerkzaamheden.
FARview #32: How can auditing practice and academia fruitfully work together?
16 Apr, 2024
In this short podcast/video, Therese Grohnert (Maastricht University) and Petra Tijmstra (NBA and PwC) talk about how they have experienced their joint FAR research project.
FARview Pitch!: Gaan lange werkweken ten koste van controlekwaliteit?
07 Feb, 2024
FARview Pitch: Gaan lange werkweken ten koste van de kwaliteit van de accountantscontrole? Het antwoord is helaas: ‘ja’.
Latest publications
15 Jul, 2024
FAR Summary: Wat kunnen we van Jere's FAR-onderzoek leren over cultuur?Authors
15 Jul, 2024
FAR Summary: What can we learn about culture from Jere's completed FAR Research?Authors
18 Jun, 2024
FAR Working Paper 2024/05 - 26: Silence is not Golden: How Team Consensus and Inclusive Climate Affects Junior Auditors’ Conformity Behavior and Risk Assessment SharingAuthors
03 May, 2024
FAR Working Paper 2023/09 - 18: When Dual Team Leaders Model Voice Behavior: Boundary Effects of Involvement, Mixed Messages, and Stifling Hierarchy on Team Safety, Voice Climate, and PerformanceAuthors
Themes
Audit firm business model, incentives, and audit markets
Sub-themes: PIE/non-PIE/OMB segment, auditor...
Audit process, judgments, and decision making
Sub-themes: professional skepticism, audit p...
Auditees' internal control environment and governance
Sub-themes: auditors' reliance on auditees' ...
Audit regulation, supervision and institutional context
Sub-themes: supervision by the AFM
Audit firm culture, management controls and governance
Sub-themes: human resources, learning cultur...
Audit teams, auditor characteristics and personality
Sub-themes: multi-team membership, professio...
Events
Masterclass - The determinants and consequences of audit partner disciplinary procedures in the Netherlands
- Tjibbe Bosman
📅 Friday, 30 August
⏰ 15.30 - 17.00 (CEST)
💰 Free
📍 Nyenrode Business Universiteit, Breukelen
📝 Register here