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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

FAR Young Academic Brown Bag Seminar

  • 17 September 2021
  • Online - invitation only
  • 15:30 - 16:30

Latest publications

20 Jul, 2021

FAR Practice Note - Workload allocation process within audit firms

Authors
Prof. dr. Eddy Cardinaels
Ruiqiong Zhang PhD student
Ass. Prof. Amin Sofla
Ass. Prof. Simon Dekeyser

20 Jul, 2021

FAR Literature Review - Workload allocation process in audit firms

Authors
Prof. dr. Eddy Cardinaels
Ruiqiong Zhang PhD student
Ass. Prof. Amin Sofla
Ass. Prof. Simon Dekeyser

16 Jul, 2021

FAR Literature Review: Management control in auditing firms and its implications for managing coexisting objectives

Authors
Drs. Sander Tiggelaar PhD student
Prof. dr. ir. Paula van Veen-Dirks
Dr. Sakshi Girdhar
Prof. Breda Sweeney

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 July 2021

Newsletter July 2021

20 Jul, 2021

In this newsletter: FARview #15 with Tjibbe Bosman, Recording of the online FAR Masterclass by Prof. dr. Christian Hofmann, FAR PhD students at the 2021 EAA Doctoral Colloquium in Accounting, FAR Conference - Interviews, Calls for Research 2021, FAR update - Jeanine Lemstra at FAR as Director of Operations, Upcoming event

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Online FAR International Conference 2021 - videos and presentations available

Online FAR International Conference 2021 - videos and presentations available

08 Jul, 2021

At the online International FAR Conference on 21 June 2021, you could watch and listen to four presentations.

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FARview #16 met Iver Wiertz

FARview #16 met Iver Wiertz

02 Jul, 2021

In de 16de aflevering van FARview praten we met Iver Wiertz (PhD student aan de Universiteit Maastricht) over zijn onderzoeksproject "Virtual audit teamwork: Working, learning, and delivering high audit quality virtually."

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Events

Events

FAR Young Academic Brown Bag Seminar

FAR Young Academic Brown Bag Seminar
- 17 September 2021

‚ÄčOn Friday, 17 September, young professionals and young academics will meet in an online brown bag seminar to give input on a research paper of Sebastian Kuhn and Nina Schwaiger

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