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We combine
our knowledge &

Strengthen the audit profession's 
learning curve


Learn more about FAR

A unique collaboration

between science and practice


Learn more about FAR Projects

Relevant and current questions from practice


Discover FAR Publications
First upcoming event

FAR Young Academic Brown Bag Seminar

  • 3 December 2021
  • Online - invitation only
  • 15:30 - 16:30

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

08 Sep, 2021

Retaining the learning professional: A survival study on workplace learning in professional service firms

Authors
Dr. Therese Grohnert
Prof. dr. Roger Meuwissen RA
Prof. dr. Wim Gijselaers

08 Sep, 2021

Is de kwaliteit van de accountantscontrole gestegen?

Authors
Christian Peters PhD student

Themes

Going concern opinions and fraud

Sub-themes: going concern and auditors' fraud detection

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 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

Other drivers of audit quality

Sub-themes: group audits and root cause analyses

News

News

Vacature FAR Research Data Coordinator

Vacature FAR Research Data Coordinator

26 Nov, 2021

De Foundation for Auditing Research is op zoek naar een Research Data Coordinator, die uitvoering geeft aan het Data Gathering programma.

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Newsletter Oktober 2021

Newsletter Oktober 2021

26 Oct, 2021

In this newsletter: - Recent publication - Online FAR Masterclass by Prof. dr. Anna Gold and Ass. Prof Andrew Trotman about 'Improving the quality of global group audits: do group auditor involvement and component auditor involvement matter?' on 19 Novemer 2021 - FARview #17 with Tjibbe Bosmann on 'Audit Firm Culture Dimensions, Audit Quality and Office Growth' - Drawings of the presentations of the FAR International Conference of 21 June 2021 - Honorary Doctorate for FAR board member Robert Knechel - Online FAR Masterclass by Prof. Jean Bédard of 7 October postponed - Upcoming events – save the dates

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FARview #17 with Tjibbe Bosman

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).

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Events

Events

FAR Young Academic Brown Bag Seminar

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).

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