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| Other Publications

Moving the audit profession forward – New research and best practices (MAB Issue)

Projects

2020B04 – Audit firm culture, audit quality and other organizational outcomes

Publications| Practice Note

Practitioner Perspectives on Going Concern Opinion Research and Suggestions for Further Study

Publications| Literature Reviews

Internal Controls

Projects

2021B02 – Improving auditor’s fraud planning judgements through premortem reasoning

An unintended consequence of full population testing on auditors’ professional skepticism

Projects

2016B05 – Professional skepticism profiles, effects on audit processes and outcomes, and the moderating role of audit firm culture

Podcasts| Podcast

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

Publications| Other Publications

Accountant Article Jere Francis

Publications| Conference| Booklet

6th FAR International Conference booklet

About
FAR

Frequently asked questions about FAR, surveys and data

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