FAR Practice Notes
FAR Practice Notes are executive summaries focused on auditing professionals, audit firm management, audit standard setters, regulators, and auditing students who wish to have a first introduction into issues of interest. Based on these Practice Notes you can also find references to the underlying research papers, in case you wish to delve deeper into the underlying research and knowledge. Access to the actual research papers depends on your firm’s or university’s library access rights (although papers may be found through scholar.google.com as well).
- “What do we already know about…”: The Effects of Expert Status on the Audit of Complex Estimates, FAR Practice Note by Anna Gold, Vrije Universiteit Amsterdam, Kathryn Kadous, Emory University & Justin Leiby, University of Illinois at Urbana-Champaign (English version – 31 Dec 2018)
- Het effect van de status van een ingeschakelde deskundige op de controle van complexe schattingen, FAR Practice Note by Anna Gold, Vrije Universiteit Amsterdam, Kathryn Kadous, Emory University & Justin Leiby, University of Illinois at Urbana-Champaign (Dutch version – 31 Dec 2018)
- The Salterio Papers – Hoe de wetenschap de beroepsontwikkeling van accountants effectief kan informeren, FAR Practice Note by Olof Bik and Jan Bouwens (8 May 2018)
- FAR’s response to the Green Paper Structure Models (9 April 2018), by Olof Bik and Jan Bouwens (in Dutch only).
- Evidence does not support ‘conflict of interest’ worries, by Jan Bouwens, published in the Financial Times.
- We moeten retoriek bestrijden!, by Willem Buijink, published in the Accountant (in Dutch only).
- FAR’s response to the Green Paper (29 September 2017), by Olof Bik and Jan Bouwens (in Dutch only).
- “Zwijgen is zilver, spreken is goud? De invloed van leiderschap op audit kwaliteit”, by Olof Bik and Jan Bouwens, published on the Accountant website (in Dutch only).
- “Auditors: their mindset and their decisions”, by Jan Bouwens, published in MAB.
- “The governance of a quality oriented culture – In search of congruence”, by Olof Bik, published in MAB.
FAR Research Papers and Conference Proceedings
How does FAR contribute to a learning environment? Results of research projects will include research papers and one or more presentations at the (annual) FAR conference and/or masterclasses to the participating audit firms and their stakeholders. Research teams will thus communicate their findings both with their peers through academic publications and with auditors working in practice (e.g., by writing or including a survey directed to auditors in practice). On a regular basis FAR will organize different events to share the knowledge from academic research with the practice.