Sub-themes: audit findings and adjustments
Latest publications
17 Oct, 2022
FAR Literature Review: Involvement in the Development of Data Analytics and Auditors’ Application of Professional Skepticism
Authors
Prof. dr. Anna Gold
Prof. Joseph Brazel
Dr. Justin Leiby
Xiaoxing Li PhD student
19 Sep, 2022
FAR Working Paper: Well-Calibrated Professional Skepticism: Its Benefits on Auditor Responsiveness to the Risk of Material Misstatement and Its Roots in Culture Controls and Auditor Values
Authors
Prof. dr. Jasmijn Bol
Prof. dr. Isabella Grabner
Dr. Katlijn Haesebrouck
Prof. dr. Mark E. Peecher
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 #25 with Lena Pieper
11 Nov, 2022
In this 25th FARview podcast, PhD student Lena Pieper (Maastricht University) presents the basic ideas underlying her dissertation, which will be defended in 2023.
Newsletter October/November 2022
07 Nov, 2022
In this newsletter: Recent publications, seven years FAR, FAR seminar and inaugural address Jere Francis in Maastricht, Visual recordings, FAR JWG on Audit Innovation, FARview #22, FARview #23, FARview #24, FAR PhD seminar with Jere Francis, Presentation Jan Bouwens at red-carpet-debate, FAR Brown Bag Seminar on 18 November 2022, Upcoming events – save the dates!
Events
Events
.jpg?resolution=400x200&quality=85)
FAR Young Academic Brown Bag Seminar
- 16 December 2022
On Friday, 16 December, young professionals and young academics will meet in an online brown bag seminar to give input on a research paper of Sander Tiggelaar.
