Sub-themes: audit findings and adjustments
Latest publications
03 Mar, 2021
FAR Practice Note - "Can audit committee support improve auditors’ application of professional skepticism?”
Authors
Prof. Joseph Brazel
Prof. dr. Anna Gold
Dr. Justin Leiby
Tammie Schaefer PhD
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
Newsletter February 2021
24 Feb, 2021
In this newsletter: • Reminder online FAR Masterclass by Prof. dr. Ann Vanstraelen and Prof. dr. Ganesh Krishnamoorthy on "The drivers and impact of audit committee involvement on audit quality", on 5 March 2021 • Recording of the online FAR Masterclass by Prof. dr. Jeroen Suijs (22 January 2021) available • FARview podcast #13 with Prof. dr. Jeroen Suijs • Summary online FAR Masterclass by Mark Peecher (4 December 2020) • Announcement Call for Research Projects 2021 • Upcoming events – save the dates!
FARview #13 with professor Jeroen Suijs (podcast in Dutch)
23 Feb, 2021
In the 13th episode of FARview we speak to Prof. Jeroen Suijs (Erasmus University Rotterdam) following his Masterclass on "Does the private owner-managed firm audit market serve a different purpose?"
Newsletter January 2021
29 Jan, 2021
In this newsletter: • Online FAR Masterclass by Prof. dr. Ann Vanstraelen on "The drivers and impact of audit committee involvement on audit quality", on 5 March 2021 • Recording of the online FAR Masterclass by Prof. dr. Mark Peecher (4 December 2020) available • FARview podcast #12 with Prof. dr. Mark Peecher • Presentation working paper of the 2016B05 project by Professor Hardies at AMY (2021 Auditing Section Virtual Midyear Meeting, organized by the American Accounting Association) • SSRN Top 10 ranking • Round Table discussion on Audit Quality Indicators • Upcoming events – save the dates!
Events
Events
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Online FAR Masterclass by prof. Ann Vanstraelen and prof. Ganesh Krishnamoorthy on "The drivers and impact of audit committee involvement on audit quality"
- 5 March 2021
We cordially invite you to the online FAR Masterclass on 5 March 2021, 3.30-5.00 pm CET by Ann Vanstraelen, Professor of Accounting and Assurance Services at Maastricht University and Ganesh Krishnamoorthy, Professor of Accounting at Northeastern University in Boston.