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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

Open for registration: FAR International Conference: Auditing - The Human Factor

  • 21 June 2021
  • Online
  • 12:30 - 17:30

Latest publications

04 Jun, 2021

FAR Practice Note - Auditing: Lifelong learning (ENG)

Authors
Christian Peters PhD student
Prof. dr. B. Dierynck
Prof. dr. Kathryn Kadous

04 Jun, 2021

FAR Practice Note - Accountancy: Een leven lang leren (NL)

Authors
Christian Peters PhD student
Prof. dr. B. Dierynck
Prof. dr. Kathryn Kadous

04 Jun, 2021

FAR Literature Review - Learning in the auditing profession: A framework and future directions

Authors
Christian Peters PhD student

Themes

Going concern opinions and fraud

Sub-themes: going concern and auditors' fraud detection

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 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

Other drivers of audit quality

Sub-themes: group audits and root cause analyses

News

News

FAR International Conference - Interview part 4

FAR International Conference - Interview part 4

15 Jun, 2021

As the FAR International Conference is approaching, we talked to the presenters about their academic career, their interest in the audit profession and the role of The Human Factor in their research.

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FAR Online Conference Program Booklet

FAR Online Conference Program Booklet

14 Jun, 2021

We hereby share with you the full International Conference Program for our online conference on Monday June 21.

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FAR Director of Operations

FAR Director of Operations

11 Jun, 2021

We are very pleased to announce that Mrs Jeanine Lemstra has joined the Foundation for Auditing Research as per June 1st as its Director of Operations. Jeanine has a background in Finance and Change Management and she has worked for, among others, PwC. Jeanine will lead the daily operations of FAR.

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Events

Events

Open for registration: FAR International Conference:  Auditing - The Human Factor

Open for registration: FAR International Conference: Auditing - The Human Factor
- 21 June 2021

On Monday 21 June from 12.30 till 5.30 pm CET FAR will be hosting another online International Conference. The theme this year is "Auditing - the Human Factor". Please join us for another interesting afternoon. Registration is still open!

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FAR Young Academic Brown Bag Seminar

FAR Young Academic Brown Bag Seminar
- 25 June 2021

On Friday 25 June, young professionals and young academics will meet in an online brown bag seminar to give input on the research paper of PhD candidate Christian Peters (Tilburg University).

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