Sub-themes: audit findings and adjustments
Latest publications
20 Mar, 2023
FAR Working Paper 2023/03-13: Thinking Outside of the Box: Engaging Auditors’ Innovation Mindset to Improve Auditors’ Fraud Actions in a Data-Analytic Environment
Authors
Sara Bibler CPA
Ass. Prof. Tina D. Carpenter
Prof. Margaret H. Christ
Prof. dr. Anna Gold
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
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EDEN Doctoral seminar in Maastricht
15 Mar, 2023
Don't miss out on the next edition of the EDEN doctoral seminar on audit research in Maastricht, from 12 to 16 June 2023.
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FAR 2022 Conference booklet
08 Feb, 2023
While already anticipating the FAR Conference in June 2023, we are happy to present this pdf-booklet with the summaries of the conference presentations of last year’s FAR Conference. The conference consisted of two keynote speeches, two discussion sessions and five presentations of FAR research. We hope you will enjoy reading the booklet and we are looking to forward to meeting you at the conference next June.
Newsletter December 2022
23 Dec, 2022
In this newsletter: FAR Call for Research 2023, FARview #25 with Lena Pieper on 'What makes audit partners and their teams successful?', FARview #26 (in Dutch) with Christian Peters on 'Auditor automation usage and professional skepticism’, Article Frank Moers in Accountant.nl on 'The loss of talent' (in Dutch), Inaugural address Jere Francis published in The British Accounting Review, Brown bag seminar Christian Peters, First issue E(SG) Journal, Upcoming events – save the dates!, Happy Holidays
Events
Events
FAR Conference 2023
- 19 & 20 June 2023
Registration is now open for the 2023 FAR Conference: Auditors and their Judgments.