Sub-themes: audit findings and adjustments
News
News
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.
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.
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.
Latest publications
01 Nov, 2024
FAR Working Paper: An Unintended Consequence of Full Population Testing on Auditors’ Professional SkepticismAuthors
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 FrameworkAuthors
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 SkepticismAuthors
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
Audit firm business model, incentives, and audit markets
Sub-themes: PIE/non-PIE/OMB segment, auditor...
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 regulation, supervision and institutional context
Sub-themes: supervision by the AFM
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...
Events
Events
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Masterclass - Incentivizing professional skepticism: a review of three research studies
- Joe Brazel
📅 2 April 2025
⏰ 15.00 - 16.30 (CEST)
💰 Free
📍 Nyenrode Business Universiteit, Breukelen
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Masterclass - The determinants and consequences of audit partner disciplinary procedures in the Netherlands
- To be confirmed
📅 TBC
⏰ 15.30 - 17.00 (CEST)
💰 Free
📍 Nyenrode Business Universiteit, Breukelen
