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We combine
our knowledge &

Strengthen the audit profession's 
learning curve


Learn more about FAR

A unique collaboration

between science and practice


Learn more about FAR Projects

Relevant and current questions from practice


Discover FAR Publications
First upcoming event

Masterclass - Data Analytics and Auditor Professional Ske...

  • Xiaoxing Li & Anna Gold
  • Nyenrode Business Universiteit, Arena Executive Zaal (Albert Heijn Building)
News

News

Sustainability and accounting - CARE Conference

Sustainability and accounting - CARE Conference

02 Oct, 2024

On September 25 - 26 we participated in the 2024 CARE Conference, Accountability in a Sustainable World, held in collaboration with Sustainable Investment Forum North America 2024.

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FAR-conferentie over relatie tussen cultuur en controlekwaliteit

FAR-conferentie over relatie tussen cultuur en controlekwaliteit

22 Apr, 2024

​De jaarlijkse conferentie van de Foundation for Auditing Research (FAR) staat geheel in het teken van de relatie tussen de cultuur binnen accountantskantoren en de kwaliteit van de verrichte controlewerkzaamheden.

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FARview #32:  How can auditing practice and academia fruitfully work together?

FARview #32: How can auditing practice and academia fruitfully work together?

16 Apr, 2024

​In this short podcast/video, Therese Grohnert (Maastricht University) and Petra Tijmstra (NBA and PwC) talk about how they have experienced their joint FAR research project.

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Latest publications

27 Sep, 2024

FAR Working Paper 2024/09 - 28: Understanding Audit Firm Culture through the Lens of the Competing Values Framework
Authors
Prof. dr. Murray R. Barrick
Prof. dr. Olof Bik RA
Prof. dr. Jere R. Francis
Dr. Lena Pieper
Prof. dr. Ann Vanstraelen

30 Aug, 2024

FAR Practice Note - An Unintended Consequence of Full Population Testing on Auditors’ Professional Skepticism
Authors
Xiaoxing Li PhD student
Prof. Joseph Brazel
Prof. dr. Anna Gold

15 Jul, 2024

FAR Summary: Wat kunnen we van Jere's FAR-onderzoek leren over cultuur?
Authors
Dr. Luc Quadackers

15 Jul, 2024

FAR Summary: What can we learn about culture from Jere's completed FAR Research?
Authors
Dr. Luc Quadackers

Themes

Going concern opinions and fraud

Sub-themes: going concern and auditors'...

Audit process, judgments, and decision making

Sub-themes: professional skepticism, audit p...

Auditees' internal control environment and governance

Sub-themes: auditors' reliance on auditees' ...

Audit firm culture, management controls and governance

Sub-themes: human resources, learning cultur...

Audit teams, auditor characteristics and personality

Sub-themes: multi-team membership, professio...

Other drivers of audit quality

Sub-themes: group audits and root cause...

Events

Events

Masterclass - Data Analytics and Auditor Professional Skepticism

Masterclass - Data Analytics and Auditor Professional Skepticism
- Xiaoxing Li & Anna Gold

πŸ“… 18 October 2024
⏰ 15.00 - 16.30 (CEST)
πŸ’° Free
πŸ“ Nyenrode Business Universiteit, Breukelen (livestream available)

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Masterclass - The determinants and consequences of audit partner disciplinary procedures in the Netherlands

Masterclass - The determinants and consequences of audit partner disciplinary procedures in the Netherlands
- Tjibbe Bosman

πŸ“… TC
⏰ 15.30 - 17.00 (CEST)
πŸ’° Free
πŸ“ Nyenrode Business Universiteit, Breukelen

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FAR Conference 2025

FAR Conference 2025
- 23 & 24 June 2025

More information soon! 

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