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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 - The determinants and consequences of audit ...

  • Tjibbe Bosman
  • Nyenrode Business Universiteit, Breukelen
News

News

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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FARview Pitch!:  Gaan lange werkweken ten koste van controlekwaliteit?

FARview Pitch!: Gaan lange werkweken ten koste van controlekwaliteit?

07 Feb, 2024

FARview Pitch: Gaan lange werkweken ten koste van de kwaliteit van de accountantscontrole? Het antwoord is helaas: ‘ja’.

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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