About FAR
ABOUT FAR
Why does FAR exist?
The Foundation for Auditing Research (FAR) is an independent institute dedicated to advancing knowledge about the factors that determine audit quality. FAR facilitates high-quality academic research that is directly relevant to audit practice, regulation and public policy.
The quality of audits is essential to confidence in financial reporting and capital markets. FAR was established in 2015 to strengthen that confidence by developing independent, scientific insights into how audits are performed, how auditors make decisions and which factors contribute to audit quality.
ABOUT FAR
Funding and affiliated firms
FAR receives financial support and access to research data from Dutch audit firms affiliated with the foundation. This collaboration enables FAR to conduct large-scale, practice-oriented research while maintaining full academic independence.
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 into the factors that determine audit quality. Its research projects combine academic rigor with practical relevance. They cover a range of topics, including auditor behavior, the organization of audit firms, technology and innovation, professional skepticism and audit regulation. FAR believes it is important for research to provide insights that are useful in practice.
FAR actively disseminates research outcomes through:
• The annual FAR Conference
• Masterclasses
• In-firm presentations
• Practice notes and literature notes
• Podcasts
• Publications
FOR RESEARCHERS
Research with FAR
FAR invites scholars from universities around the world to conduct independent, high-quality research into the factors that determine audit quality. Each year, FAR publishes a Call for Research outlining current research themes. Researchers can then submit proposals that combine academic quality with clear relevance to audit practice, regulation and public policy.
Once a project has been approved by FAR’s board, FAR coordinates data collection in close collaboration with the participating audit firms and their contact persons. Selected research teams gain access to unique, anonymized data from audit firms. Depending on the research design, this may include historical company data, surveys, experiments, interviews or publicly available sources collected centrally by FAR.
All data are anonymized and processed before access is granted. Researchers conduct their analyses exclusively within FAR’s secure external research environment, which meets high standards of confidentiality and academic integrity.
FAR welcomes a wide range of research methods, safeguards full academic autonomy throughout the research process and actively supports the dissemination of research findings.
GOVERNANCE
Independence
Independence is a core principle of FAR. Research themes are selected through a structured and transparent process, and researchers retain academic autonomy over their findings.
A majority of FAR’s board members are independent. Researchers work in accordance with established standards of academic integrity, and all publications are reviewed for confidentiality and privacy before being shared externally.
STAKEHOLDERS
Stakeholders and collaboration
FAR operates at the intersection of academia, audit practice, supervision and policy. Its key stakeholders include academic researchers, audit firms and auditors, regulators, policymakers, other oversight bodies and the wider public. Through ongoing engagement with these groups, FAR ensures that its research addresses issues relevant to audit practice.
ABout FAR
Leadership & Organization
FAR is governed by an independent board and supported by a small operational team responsible for the day-to-day coordination and support of research.
Board members
FAR’s board consists of an independent chair, independent academic board members and members representing the affiliated audit firms. The chair has the casting vote in the event of a tie. Together with either the independent academic members or the representatives of the affiliated audit firms, the independent chair holds a majority of the board votes.
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
View FAR's annual reports.
