Sub-themes: audit findings and adjustments
News
FAR-conferentie over relatie tussen cultuur en controlekwaliteit
22 Apr, 2024
βDe 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 #31: Christian Peters over leren in het accountantsberoep
02 Feb, 2024
Benieuwd naar wat we al weten over leren in de accountancy?
FAR Call for Research 2024
02 Feb, 2024
Aimed at enhancing knowledge exchange between academia and practice and academically informing practitioners and (public) policy makers in their continuous improvement efforts with regard to the auditing profession, the Foundation for Auditing Research is issuing two topics in their Call for Research this year.
Latest publications
09 Apr, 2024
FAR Working Paper 2024/04 - 25: Audit Externalities and RegulationAuthors
04 Apr, 2024
FAR Working Paper 2024/04 - 24: It Take Two to Make a Team Go RightAuthors
27 Feb, 2024
FAR Working Paper 2020/03-02 (updated feb 2024): Does status equal substance? The effects of specialist social status on auditor assessments of complex estimatesAuthors
08 Jan, 2024
FAR Literature review - Learning in the auditing profession: A framework and future directionsAuthors
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 auditor selection process: From tender to relationship management
- Kris Hoang & Jonas Vandennieuwenhuysen
π
Wednesday, 1 May 2024
β° 15.30 - 17.00 (CEST)
π° Free
π Nyenrode Business Universiteit, Breukelen
π Register here
FAR Conference 2024
- Auditing: the Effect of Culture on Assurance.
π
Monday, 24 June & Tuesday, 25 June
π° Free
π Nyenrode Business Universiteit, Breukelen
π Register here
Masterclass - The determinants and consequences of audit partner disciplinary procedures in the Netherlands
- Tjibbe Bosman
π
Friday, 30 August
β° 15.30 - 17.00 (CEST)
π° Free
π Nyenrode Business Universiteit, Breukelen
π Register here