Sub-themes: audit findings and adjustments
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
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
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.
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
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).
Events
Events
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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).