FAR Research Projects

FAR believes that research has the potential to identify those factors that influence audit quality in daily practice. The Dutch audit profession has decided to commission research projects to enhance our knowledge of how these factors affect audit quality. This section describes which research projects are initiated by FAR. Press on the name of a research project to find out more.

Research Projects 2018 [four projects initiated]

Based on its call for research proposals 2018, the FAR invited researchers to submit research proposals that aim to examine the determinants (drivers and root causes) of audit quality. The three topics that were selected for this year were:

  • Data Driven Auditing: How are data driven audits (e.g. big data and block chain analytics) impacting audits?
  • Audit Quality Indicators: What are the most informative engagement level AQI’s during the audit?
  • Audit Committee Involvement: What is the impact of (increased) audit committee involvement with the audit on audit quality?

This call resulted in the submission of eight research proposals by researchers in the Netherlands and abroad, all of which were carefully and thoroughly reviewed by all the FAR board members. After a first review round, three research teams were selected for a grant from FAR. Furthermore, two research teams were given the opportunity to narrow down their research proposals, partly based on the review report. Of those two proposals, one has been selected in the second round for a grant from the FAR. This grant is a combination of financial resources and access to data.

The four research projects selected in 2018 are:

Research Program B – Empirical Research Projects

Research Projects 2017 [seven projects initiated]

Based on its call for research proposals 2017, the FAR invited researchers to submit research proposals within two Research Programs. The purpose of Research Program A (Research Syntheses) is to unlock the information already available in the academic world (both within and outside the auditing discipline) about a specific question and about potential interventions that may be proposed with a view to improving audit quality. Research Program B (Empirical Research) involves the execution of empirical research projects.

This call resulted in the submission of 12 research proposals by researchers in the Netherlands and abroad, all of which were carefully and thoroughly reviewed. After a first review round, eight research teams were given the opportunity to narrow down their research proposals, partly on the basis of the review report. Of those eight proposals, seven were eventually selected in the second round for a grant from the FAR. This grant is a combination of financial resources and access to data. The seven research projects selected in 2017 are:


Research Program A – Research Synthesis

Research Program B – Empirical Research Projects

Research Projects 2016 [six projects initiated]

Based on the 2016 call for research proposals, FAR has initiated its first six research projects as a first step to executive FAR’s research agenda. Academics – professors to Ph.D. students – of, amongst others, the following universities will be involved in these projects: Universiteit van Maastricht, Rijksuniversiteit Groningen, Vrije Universiteit Amsterdam, Universiteit van Antwerpen, Harvard Business School, University of New South Wales, University of Wisconsin, and Vilanova University. The projects have project lifetimes from 1 to 4 years. Intermediate results, such as working papers, practice notes, overview papers, etc., will be shared through this website, as well as through masterclasses, round tables, and the FAR conferences, all geared towards strengthening the collaboration-bridge between science and practice in accounting. The research projects FAR will contribute to are:

Research Program B – Empirical Research Projects

 
 
 
 

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