Sub-themes: audit findings and adjustments
News
FARview #31: Christian Peters over leren in het accountantsberoep
02 Feb, 2024
Benieuwd naar wat we al weten over leren in de accountancy?
FAR Call for Research 2024
02 Feb, 2024
Aimed at enhancing knowledge exchange between academia and practice and academically informing practitioners and (public) policy makers in their continuous improvement efforts with regard to the auditing profession, the Foundation for Auditing Research is issuing two topics in their Call for Research this year.
FARview#30: Christian Peters over Sociale mismatch & e-mail- versus face-to-face-contact
02 Feb, 2024
Vragen van de controlerend accountant wekken soms wrevel op bij de cliënt. Vooral jongere accountants kunnen zich dan geïntimideerd voelen door controllers met meer ervaring.
Latest publications
27 Feb, 2024
FAR Working Paper 2020/03-02 (updated feb 2024): Does status equal substance? The effects of specialist social status on auditor assessments of complex estimatesAuthors
08 Jan, 2024
FAR Literature review - Learning in the auditing profession: A framework and future directionsAuthors
15 Nov, 2023
FAR Working Paper 2023/11 - 23: Practitioner Perspectives on Going Concern Opinion Research and Suggestions for Further Study: Part 2—Reporting Environment and the Decision-Making ProcessAuthors
14 Nov, 2023
FAR Working Paper 2023/11 - 22: Practitioner Perspectives on Going Concern Opinion Research and Suggestions for Further Study: Part 1—Outcomes and ConsequencesAuthors
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 - All Show and No Know? The Effects of Outcome Transparency and Learning Path Personalization on Employees’ Investments in Learning
- Eddy Cardinaels & Qinnan Ruan
📅 Wednesday, 27 March
â° 15.30 - 17.00 (CET)
💰 Free
📠Nyenrode Business Universiteit, Breukelen
📠Register here
Masterclass - Partner & Manager Leadership Behaviors, and their Effects on Audit Team Performance
- Jere Francis
📅 Wednesday, 17 April
â° 15.30 - 17.00 (CEST)
💰 Free
📠Online event
📠Register here
Masterclass - The auditor selection process: From tender to relationship management
- Kris Hoang & Jonas Vandennieuwenhuysen
📅 Wednesday, 1 May 2024
â° 15.30 - 17.00 (CEST)
💰 Free
📠Nyenrode Business Universiteit, Breukelen
📠Register here
Masterclass - The determinants and consequences of audit partner disciplinary procedures in the Netherlands
- Tjibbe Bosman
📅 Wednesday, 22 May
â° 15.30 - 17.00 (CEST)
💰 Free
📠Nyenrode Business Universiteit, Breukelen
📠Register here
FAR Conference 2024
- Auditing: the Effect of Culture on Assurance.
📅 Monday, 24 June & Tuesday, 25 June
💰 Free
📠Nyenrode Business Universiteit, Breukelen
📠Register here