Research

The objective of the Foundation for Auditing Research is to advance the profession’s learning curve in terms of continuous improvement of the audit practice, feeding accountancy education, and extending the accountancy research community in the Netherlands and abroad. To pursue these objectives FAR initiates and commissions academic research focused on the drivers of audit quality within audit firms in the Netherlands and disseminates this knowledge to practitioners, researchers, and standard setters, regulators, and other stakeholders internationally for practical development and improvement.

 

Call for Research Project Proposals 2017

We are proud to issue FAR’s second Call for Research Project Proposals (2017). Based on further development of our research agenda and strategy, we would like to invite multidisciplinary research groups in accounting and auditing to submit a written proposal to the Scientific Committee of FAR not later than March 17, 2017. This call includes 5 topics in 2 research grant programs (research syntheses and empirical research projects). FAR supports projects using multiple research approaches and methods. A strong focus of the program is to expand the understanding of the theoretical substance of auditing by making available archival empirical data collected from audit firms, while the participating audit firms have also agreed to cooperate with survey research, interviews, and experiments. For a full overview of the agenda and the requirements to submit a research proposal, open the following documents:

Research Projects

FAR offers the unique opportunity to bring about collaboration between individuals and organizations in practice and the academy. In addition to providing research funds, the affiliated firms (and other firms contributing to FAR) arrange for access to proprietary audit firm data appropriate for well-defined research projects. Audit firms have agreed to do so as they believe that in order to make significant steps forward, it is imperative that audit firms open up the “black box” that is the audit. FAR grants commissioned researchers conditional access to proprietary data and research subjects in audit firms in the Netherlands, allowing those researchers the opportunity to establish an informed frame of reference of the inner workings of audit firms.

Research Agenda

The FAR Board has set its research agenda for the coming year(s) in December 2015, which was the basis for the first call for Research Project Proposals. The research agenda will take two main approaches in the first year: unlocking existing scientific knowledge for practical learning, and defining, soliciting, and evaluating research proposals to address promising avenues of new research. The initial focus of FAR is to strengthen core aspects of audit quality in terms of, amongst others, audit inputs, the audit process, auditors’ intention and behaviors, audit outcomes, and audit firm organization, governance, and culture (further detailed in the Call for Research Project Proposals).

The objectives of FAR may further include demystification of the nature of auditing, the source of value of auditing, and an assessment of the impact and appropriateness of recent and future regulatory requirements. In later stages the research agenda may be extended by considering innovation in the audit process and the potential for expansion of assurance services.

 
 
 
 

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