FARview Thinking outside the box: Auditors’ innovation mindset & auditors’ fraud procedures
Auditors face complex challenges, for example in fraud detection, where creative thinking is essential. Building on the creativity literature, the research team studied whether an ‘innovation mindset’ leads to more […]
FARview: How can auditing practice and academia fruitfully work together?
The project can be viewed as a best practice of a symbiotic cooperation between practice and academia with mutual benefits. Therese and Petra discuss the conditions, yields, success factors and […]
FARview: What are the main drivers of auditors’ skeptical actions?
The title of the paper is ‘Using Field-Based Evidence to Understand the Antecedents to Auditors’ Skeptical Actions’. It has been accepted for publication in Auditing: A Journal of Practice & […]
FARview Pitch!: Gaan lange werkweken ten koste van controlekwaliteit?
Tjibbe Bosman (promovendus Universiteit van Amsterdam en verbonden aan de Foundation for Auditing Research) bespreekt in deze pitch een artikel van Christensen, Newton en Wilkins: ‘How do team workloads and […]
FARview: Christian Peters: Leren in het accountantsberoep
Christian Peters, samen met Bart Dierynck en Kathryn Kadous, analyseerde meer dan 100 academische artikelen om antwoorden te vinden. Hun bevindingen zijn nu gebundeld in het artikel ‘Learning in the auditing profession: A […]
FARview: Christian Peters over Sociale mismatch & e-mail- versus face-to-face-contact
In een boeiende podcast deelt Christian Peters (Nanyang Technological University Singapore) inzichten uit twee relevante artikelen van Bennett en Hatfield. Deze onderzoeken werpen licht op de dynamiek tussen controlerend accountants en controllers […]
FARview: Auditors’ Going Concern Decisions: Insights from Practice with Anna Gold, Dominic Detzen and Marshall Geiger
The findings provide some initial insights from practice, on how audit professionals assess an auditee’s ability to continue as a going concern. The study follows the idea that engagement partners […]
FARview with Iver Wiertz
Iver benadert het onderzoek vanuit twee invalshoeken: vanuit de afdeling Educational Research and Development en vanuit de afdeling Accounting & Information Management, beide onderdeel van Maastricht University. Onder andere de […]
FARview with Tjibbe Bosman
Een van de maatregelen uit het rapport ‘In het publiek belang: maatregelen ter verbetering van de kwaliteit en onafhankelijkheid van de accountantscontrole’ van de Werkgroep Toekomst Accountantsberoep was het invoeren […]
FARview with Christian Peters
Auditing firms are investing billions in implementing technology in auditing. In his research, Christian studies the behavioral aspects that may play a role in the use of this technology. One […]