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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

Masterclass - The determinants and consequences of audit ...

  • Tjibbe Bosman
  • Nyenrode Business Universiteit, Breukelen
News

News

FAR-conferentie over relatie tussen cultuur en controlekwaliteit

FAR-conferentie over relatie tussen cultuur en controlekwaliteit

22 Apr, 2024

​De jaarlijkse conferentie van de Foundation for Auditing Research (FAR) staat geheel in het teken van de relatie tussen de cultuur binnen accountantskantoren en de kwaliteit van de verrichte controlewerkzaamheden.

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FARview #32:  How can auditing practice and academia fruitfully work together?

FARview #32: How can auditing practice and academia fruitfully work together?

16 Apr, 2024

​In this short podcast/video, Therese Grohnert (Maastricht University) and Petra Tijmstra (NBA and PwC) talk about how they have experienced their joint FAR research project.

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FARview Pitch!:  Gaan lange werkweken ten koste van controlekwaliteit?

FARview Pitch!: Gaan lange werkweken ten koste van controlekwaliteit?

07 Feb, 2024

FARview Pitch: Gaan lange werkweken ten koste van de kwaliteit van de accountantscontrole? Het antwoord is helaas: ‘ja’.

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Latest publications

18 Jun, 2024

FAR Working Paper 2024/05 - 26: Silence is not Golden: How Team Consensus and Inclusive Climate Affects Junior Auditors’ Conformity Behavior and Risk Assessment Sharing
Authors
Prof. dr. Eddy Cardinaels
Viola Darmawan PhD student
Dr. Evelien Reusen
Prof. dr. Kristof Stouthuysen

03 May, 2024

FAR Working Paper 2023/09 - 18: When Dual Team Leaders Model Voice Behavior: Boundary Effects of Involvement, Mixed Messages, and Stifling Hierarchy on Team Safety, Voice Climate, and Performance
Authors
Prof. dr. Murray R. Barrick
Prof. dr. Olof Bik RA
Prof. dr. Jere R. Francis
Dr. Lena Pieper
Prof. dr. Ann Vanstraelen

02 May, 2024

FAR Practice Note - Perspectives on Audit Firm Culture
Authors
Prof. dr. Jere R. Francis

09 Apr, 2024

FAR Working Paper 2024/04 - 25: Audit Externalities and Regulation
Authors
Prof. dr. Jere R. Francis

Themes

Going concern opinions and fraud

Sub-themes: going concern and auditors'...

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 firm culture, management controls and governance

Sub-themes: human resources, learning cultur...

Audit teams, auditor characteristics and personality

Sub-themes: multi-team membership, professio...

Other drivers of audit quality

Sub-themes: group audits and root cause...

Events

Events