Call for Research Project Proposals 2017
For more information on the call, please visit the following page.
First research projects initiated
Based on the 2016 Call for Projects, FAR has initiated its first six research projects as a first step to executive FAR’s research agenda. Academics – professors to PhD students – of, amongst others, the following universities will be involved on these projects: Universiteit van Maastricht, Rijksuniversiteit Groningen, Vrije Universiteit Amsterdam, Universiteit van Antwerpen, Harvard Business School, University of New South Wales, University of Wisconsin en 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 master classes, 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:
- The loss of talent – A threat for audit quality
- Why some auditors thrive while others struggle – The effect of multiple team membership on audit quality
- Moving audit teams forward – Designing firm environments for sustainable learning from errors
- The auditor’s evaluation of misstatements – Exploration, drivers, and consequences
- Professional skepticism profiles, effects on audit processes and outcomes, and the moderating role of audit firm culture
- Coordination and communication challenges in global group audits – evidence from component audit leaders
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.