About FAR
ABOUT FAR
Why FAR exists
The Foundation for Auditing Research (FAR) is an independent institute dedicated to advancing research knowledge on the drivers of audit quality. FAR facilitates rigorous academic research with direct relevance for audit practice, regulation, and public policy.
Audit quality is essential for trust in financial reporting and capital markets. FAR was established in 2015 to strengthen this trust by generating independent, evidence-based insights into how audits are performed, how auditors make decisions, and which factors drive audit quality in practice.
ABOUT FAR
Funding and affiliated firms
FAR is funded by affiliated audit firms in the Netherlands that commit both financial support and access to research data. Collaboration enables large-scale, practice-relevant research while preserving academic independence.
Additional stakeholders and partners may contribute through research collaboration, data provision, or targeted project support.
The currently affiliated firms are the Big 4 (Deloitte, EY, KPMG and PwC) and Baker Tilly, BDO, Flynth, Forvis Mazars, and Grant Thornton.
Our work
What we do
FAR initiates, funds, and supports academic research on the drivers of audit quality. Research projects combine high academic standards with practical relevance and cover topics such as auditor behavior, audit firm organization, technology and innovation, professional skepticism, and audit regulation. FAR believes research should inform practice.
FAR actively disseminates research outcomes through:
• The annual FAR Conference
• Masterclasses
• In-firm presentations
• Practice notes
• Podcasts
• Publications
Please browse through our library to explore research outcomes.
FOR RESEARCHERS
Research with FAR
FAR invites researchers from universities worldwide to contribute to independent, high-quality research on the drivers of audit quality. Each year, FAR publishes a Call for Research outlining priority themes and inviting proposals that combine strong academic rigor with clear practical relevance for audit practice, regulation, and public policy.
Selected research teams gain access to unique, anonymized audit firm data and work within a secure research environment that meets the highest standards of confidentiality and academic integrity. Once a project is approved by the FAR Board, FAR coordinates the data collection process in close collaboration with participating audit firms and their designated liaisons. Depending on the research design, data may include archival firm data, surveys, experiments, interviews, or publicly available sources collected centrally by FAR.
All data is anonymized and transformed before access is granted. Researchers conduct their analyses exclusively within FAR’s secure remote facility, without external access. FAR welcomes a broad range of research methods, safeguards full academic autonomy throughout the research process, and actively supports the dissemination of research outcomes.
GOVERNANCE
Independence
Independence is a core principle of FAR. Research topics are selected through a structured and transparent process, and all research outcomes remain academically autonomous. FAR is governed by a board with a majority of independent academic members. Researchers operate under established academic integrity standards, and all publications undergo confidentiality and privacy reviews prior to external dissemination.
STAKEHOLDERS
Stakeholders and collaboration
FAR operates at the intersection of academia, audit practice, regulation, and policy. Its key stakeholders include academic researchers, audit firms and auditors, regulators, policymakers, oversight bodies, and the wider public. Through continuous dialogue with these stakeholders, FAR ensures that research addresses real-world challenges in auditing.
ABout FAR
Leadership & Organization
FAR is governed by an independent board and supported by a small operational team responsible for daily coordination and research support.
Board members
The board of FAR consists of an independent chair, four independent academic board members, and board members representing the affiliated audit firms. In the event of a tie, the chair of the board shall have the casting vote (i.e., the independent chair and the independent academic board members jointly hold the majority of board votes, likewise do the independent chair and the board members representing the affiliated audit firms).
Nout van Es RA
Board Member representing EY
Academic Director | Academic Board Member
Academic Board Member
Organization members
Academic Director | Academic Board Member
Knowledge Dissemination Consultant
Former board members
Annual reports
Explore FAR’s annual reports and organizational updates over the years.
