Sub-themes: audit findings and adjustments
Latest publications
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 #24 with Xiaoxing Li
12 Sep, 2022
In episode 24 of FARview, PhD student Xiaoxing Li (Vrije Universiteit Amsterdam) talks about her FAR PhD-project 'False positives vs. hit rates: Does the framing of data analytic calibration affect auditor skepticism?'
New position Olof Bik
06 Sep, 2022
​Prof. Dr. Olof Bik RA, Scientific Board Member of the FAR Board and in that capacity also Managing Director of the FAR, has made the move from Nyenrode Business University to the University of Groningen as of September 1.
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Vacancy Director of Operations
12 Jul, 2022
Given the steady growth of FAR's activities, the FAR board wishes to hire a Director of Operations, to professionalize the management organization.