P.O. Box 130
3620 AC Breukelen
The Netherlands


Straatweg 25
3621 BG Breukelen,
The Netherlands

Latest
News

FAR sponsored study published in The Accounting Review

The Expectations-Reality Gap in Auditing – A Comparison of Student Expectations and Auditor Experiences

New Academic Board Member: Mark Peecher

PhD Dissertation: auditor judgments and decisions in the digital era

The Foundation for Auditing Research (FAR) celebrates its tenth anniversary.

What does research say about AI and the future of the auditing profession?

Will AI-technology support or replace labor?

How do auditors assess and report on going concern?

Are commercial efforts a threat to audit quality?

Latest
Events

Library

Publications| Working Papers

Auditors’ Professional Skepticism: Traits, Behavioral Intentions, and Actions

Projects

2019B02 – Engaging auditors’ innovation mindset to improve fraud detection with data analytics

Publications| Article| Other Publications

ESB: Accountants doorgelicht

Podcasts| Podcast

FARview Thinking outside the box: Auditors’ innovation mindset & auditors’ fraud procedures

Publications| Practice Note

Ten considerations for conducting Root Cause Analysis in auditing

FARview: What do Dutch auditors think about research findings on going concern opinions? with Prof. Marshall Geiger

Publications| Other Publications

Artikel Financieel Dagblad: Accountants willen best hun cultuur aanpassen

Projects

2018B01 – How auditors’ internal and external interactive relationships impact their judgment and decision-making

Projects

2016B06 – Coordination and communication challenges in global group audits: evidence from component audit leaders

Publications| Practice Note

Is the internal value of the external audit greater for owner-managed businesses than for public interest entities?

About
FAR

Frequently asked questions about FAR, surveys and data

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