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Strengthen the audit profession's 
learning curve


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A unique collaboration

between science and practice


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Relevant and current questions from practice


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First upcoming event

Masterclass - Incentivizing professional skepticism: a re...

  • Joe Brazel
  • Nyenrode Business Universiteit
News

News

Persbericht: Vertrek van jonge accountants uit het vak

Persbericht: Vertrek van jonge accountants uit het vak

17 Oct, 2024

De Foundation For Auditing Research (FAR) heeft het Research Centre for Education and the Labour Market (ROA) uit Maastricht onlangs gevraagd te onderzoeken waarom accountants die recent tot het beroep toetraden, vroegtijdig besluiten naar een andere functie om te zien.

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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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Latest publications

01 Nov, 2024

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

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: 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