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Strengthen the audit profession's 
learning curve


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between science and practice


Learn more about FAR Projects

Relevant and current questions from practice


Discover FAR Publications
First upcoming event

Online FAR Masterclass by prof. Ann Vanstraelen and prof. Ganesh Krishnamoorthy on "The drivers and impact of audit committee involvement on audit quality"

  • 5 March 2021
  • Online Event
  • 15:30 - 17:00

Latest publications

03 Mar, 2021

FAR Practice Note - "Can audit committee support improve auditors’ application of professional skepticism?”

Authors
Prof. Joseph Brazel
Prof. dr. Anna Gold
Dr. Justin Leiby
Tammie Schaefer PhD

27 Jan, 2021

5th FAR International Conference booklet

Authors
Prof. dr. Wim Gijselaers
Prof. dr. Anna Gold
Tammie Schaefer PhD
Prof. dr. Marshall Geiger
Prof. dr. Jean Bédard
Prof. dr. Alain Schatt

15 Dec, 2020

FAR Working Paper - Professional Skepticism Traits and Fraud Brainstorming Quality

Authors
Dr. Kris Hardies
Prof. dr. Ann Vanstraelen
Dr. Sanne Janssen
Prof. Karla Zehms

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

Newsletter February 2021

Newsletter February 2021

24 Feb, 2021

In this newsletter: • Reminder online FAR Masterclass by Prof. dr. Ann Vanstraelen and Prof. dr. Ganesh Krishnamoorthy on "The drivers and impact of audit committee involvement on audit quality", on 5 March 2021 • Recording of the online FAR Masterclass by Prof. dr. Jeroen Suijs (22 January 2021) available • FARview podcast #13 with Prof. dr. Jeroen Suijs • Summary online FAR Masterclass by Mark Peecher (4 December 2020) • Announcement Call for Research Projects 2021 • Upcoming events – save the dates!

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FARview #13 with professor Jeroen Suijs (podcast in Dutch)

FARview #13 with professor Jeroen Suijs (podcast in Dutch)

23 Feb, 2021

In the 13th episode of FARview we speak to Prof. Jeroen Suijs (Erasmus University Rotterdam) following his Masterclass on "Does the private owner-managed firm audit market serve a different purpose?"

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Newsletter January 2021

Newsletter January 2021

29 Jan, 2021

In this newsletter: • Online FAR Masterclass by Prof. dr. Ann Vanstraelen on "The drivers and impact of audit committee involvement on audit quality", on 5 March 2021 • Recording of the online FAR Masterclass by Prof. dr. Mark Peecher (4 December 2020) available • FARview podcast #12 with Prof. dr. Mark Peecher • Presentation working paper of the 2016B05 project by Professor Hardies at AMY (2021 Auditing Section Virtual Midyear Meeting, organized by the American Accounting Association) • SSRN Top 10 ranking • Round Table discussion on Audit Quality Indicators • Upcoming events – save the dates!

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Events

Events

Online FAR Masterclass by prof. Ann Vanstraelen and prof. Ganesh Krishnamoorthy on "The drivers and impact of audit committee involvement on audit quality"

Online FAR Masterclass by prof. Ann Vanstraelen and prof. Ganesh Krishnamoorthy on "The drivers and impact of audit committee involvement on audit quality"
- 5 March 2021

We cordially invite you to the online FAR Masterclass on 5 March 2021, 3.30-5.00 pm CET by Ann Vanstraelen, Professor of Accounting and Assurance Services at Maastricht University and Ganesh Krishnamoorthy, Professor of Accounting at Northeastern University in Boston.

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