FAR Research Agenda

The research agenda of the FAR is currently built on four programs. Please find more information about each program below.

 

 

 

 

Research syntheses

 

Description
The purpose of the research synthesis is to unlock what we already know about specific practical questions and potential interventions that can be suggested to strengthen audit quality (where possible in joint academic-practitioner teams). Research syntheses techniques should use transparent procedures to identify, assess, and aggregate the results of relevant research in order to contribute to quality initiatives. These insights can be enhanced by using broader management or organizational literature.

Firm Data Needed
No

Project Timeline 
6 to 12 months

Outputs 

  • FAR Research Synthesis (with the potential to be published in, e.g., Journal of Accounting Literature or a JAE research synthesis call)
  • FAR Practice Notes
  • FAR Masterclasses

 

 

 

 

 

 

Empirical research

 

Description
Empirical research projects include archival, survey, experimental, interviews (and other qualitative) research by independent research groups. Longitudinal and cross-sectional research could be of specific relevance to study the effectiveness of interventions taken in the firms and the profession.

Firm Data Needed
Yes

Project Timeline
1 to 4 years

Outputs

  • Intermediate deliverables: FAR Literature Review, FAR Practice Notes, FAR Masterclasses, and FAR Conference Proceedings
  • Ultimate deliverables: FAR Research Paper and A-journal academic publication(s)

 

 

 

 

 

 

Joint working groups

 

Description
JWGs are directed by the FAR Board / Managing Directors for the more pervasive, all-encompassing practical questions and dilemmas, geared towards professional interventions and improvements. In a JWG structure, 3 to 5 meetings are held over a period of several years, comprising proactive participation of top practitioners and selected renown researchers on the topic jointly.

Firm Data Needed
Yes

Project Timeline
1 to 3 years (depending on depth and breadth of the project)

Outputs

  • Intermediate deliverables: FAR Round Tables, FAR Practice Notes, FAR Masterclasses, and FAR Conference Proceedings
  • Ultimate deliverables: FAR Research Paper and (if project allows) A-journal academic publication(s)

 

 

 

 

 

 

Case studies

 

Description
Case studies directed by the FAR Managing Directors on:

  • the objectives and rationale behind firms’ policy decisions in relation to audit quality enhancements;
  • the root causes of restatements in financial statements after the audit opinion has been issued; and
  • the root causes of (near) audit quality failures.

Firm Data Needed
Yes (detailed case information)

Project Timeline
6 to 12 months

Outputs

  • FAR Case Studies (the potential to be published in scholarly, educational journals)
  • FAR Masterclasses

 

 

 
 
 
 

Share This