Sub-themes: audit findings and adjustments
News
FARview #34: Thinking outside the box: Auditors' innovation mindset & auditors' fraud procedures
11 Nov, 2024
In this video Sara Bibler (Vrije Universiteit Amsterdam) talks about the purpose, findings and takeaways of the study ‘Thinking Outside of the Box: Engaging Auditors’ Innovation Mindset to Improve Auditors’ Fraud Procedures’ (co-authored by Margaret Christ, Tina Carpenter, and Anna Gold).
Persbericht: Vertrek van jonge accountants uit het vak
17 Oct, 2024
De Foundation For Auditing Research (FAR) heeft het Research Centre for Education and the Labour Market (ROA) uit Maastricht onlangs gevraagd te onderzoeken waarom accountants die recent tot het beroep toetraden, vroegtijdig besluiten naar een andere functie om te zien.
Sustainability and accounting - CARE Conference
02 Oct, 2024
On September 25 - 26 we participated in the 2024 CARE Conference, Accountability in a Sustainable World, held in collaboration with Sustainable Investment Forum North America 2024.
Latest publications
11 Dec, 2024
FAR Literature review - How AI’s role and an innovation orientation influence auditor reliance on a hybrid specialist team’s adviceAuthors
11 Dec, 2024
FAR Literature review - "Sent from Mobile": The Influence of Communication Devices and Psychological Distance on Professional Skepticism-Enhancing AdviceAuthors
29 Nov, 2024
FAR Working Paper - "Sent from Mobile": The Influence of Communication Devices and Psychological Distance on Professional Skepticism-Enhancing AdviceAuthors
01 Nov, 2024
FAR Working Paper: An Unintended Consequence of Full Population Testing on Auditors’ Professional SkepticismAuthors
Themes
Audit firm business model, incentives, and audit markets
Sub-themes: PIE/non-PIE/OMB segment, auditor...
Audit process, judgments, and decision making
Sub-themes: professional skepticism, audit p...
Auditees' internal control environment and governance
Sub-themes: auditors' reliance on auditees' ...
Audit regulation, supervision and institutional context
Sub-themes: supervision by the AFM
Audit firm culture, management controls and governance
Sub-themes: human resources, learning cultur...
Audit teams, auditor characteristics and personality
Sub-themes: multi-team membership, professio...
Events
Masterclass - Incentivizing professional skepticism: a review of three research studies
- Joe Brazel
📅 2 April 2025
⏰ 15.00 - 16.30 (CEST)
💰 Free
📍 Nyenrode Business Universiteit, Breukelen
Masterclass - The determinants and consequences of audit partner disciplinary procedures in the Netherlands
- To be confirmed
📅 TBC
⏰ 15.30 - 17.00 (CEST)
💰 Free
📍 Nyenrode Business Universiteit, Breukelen