Sub-themes: audit findings and adjustments
Latest publications
18 Oct, 2021
FAR Literature Review: Engaging Auditors’ Innovation Mindset to Mitigate Goal Conflict and Improve Audit Effectiveness with Data Analytics: Thinking Outside of the Box
Authors
Prof. dr. Anna Gold
Ass. Prof. Tina D. Carpenter
Prof. Margaret H. Christ
Themes
Audit firm business model, incentives, and audit markets
Sub-themes: PIE/non-PIE/OMB segment, auditor commercialism and professionalism, partner performance management and compensation, joint audits, a...
Audit process, judgments, and decision making
Sub-themes: professional skepticism, audit production, specialist involvement
Auditees' internal control environment and governance
Sub-themes: auditors' reliance on auditees' internal controls, audit committee involvement, auditing ecosystem, internal controls statement
Audit regulation, supervision and institutional context
Sub-themes: supervision by the AFM
Audit firm culture, management controls and governance
Sub-themes: human resources, learning culture, audit firm culture, quality control systems
Audit teams, auditor characteristics and personality
Sub-themes: multi-team membership, professional skepticism, audit team interactions, audit team leadership, auditor work-styles and personality
News
News
FARview #17 with Tjibbe Bosman
25 Oct, 2021
In episode 17 of FARview, we talk with Tjibbe Bosman (University of Amsterdam) about his paper on 'Audit Firm Culture Dimensions, Audit Quality and Office Growth’ (with co-authors Jan Bouwens and Olof Bik).
Newsletter September 2021
23 Sep, 2021
In this newsletter: - Recent publications - Online conference "Centre for Accounting Research and Education" on 29 September 2021 - FAR paper wins EARNet Best Paper Award - Upcoming events – save the dates!
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FAR-paper wint EARNet Best Paper Award!
15 Sep, 2021
Joseph Brazel, Anna Gold, Justin Leiby en Tammie Schaefer zijn afgelopen weekend uitgeroepen tot de winnaars van de Best Paper Award, tijdens het EARNet congres. De winnende paper is getiteld: ‘Can Audit Committee Support Improve Auditors’ Application of Professional Skepticism?’
Events
Events
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Online FAR Masterclass by Prof. dr. A. Gold and Ass. Prof. A. Trotman on 'Improving the quality of global group audits: do group auditor involvement and component auditor involvement matter?'
- 19 November 2021
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FAR Young Academic Brown Bag Seminar
- 3 December 2021
On Friday 3 December from 15.30 - 16.30 hrs, FAR will organize a FAR Young Auditing Academic Brown Bag Seminar by Lena Pieper (Maastricht University).