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Strengthen the audit profession's 
learning curve


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A unique collaboration

between science and practice


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Relevant and current questions from practice


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First upcoming event

Online FAR Masterclass by Prof. dr. Jeroen Suijs on "Does the private owner-managed firm audit market serve a different purpose?"

  • 22 January 2021
  • Online Event
  • 15:30 - 17:00

Latest publications

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

15 Dec, 2020

FAR Working Paper - Auditors’ Professional Skepticism: Traits, Behavioral Intentions, and Actions

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

16 Nov, 2020

FAR Practice Note - Internal control quality and audit quality: the role of financial analysts

Authors
Prof. dr. C. Hofmann
Dr. J. van Raak
Dr. N. Schwaiger
Sebastian Kuhn

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 December 2020

Newsletter December 2020

18 Dec, 2020

In this newsletter: • Latest publications: 2 FAR Working Papers by Kris Hardies, Ann Vanstraelen, Sanne Janssen and Karla Zehms on professional skepticism • Online FAR Masterclass by Prof. dr. Jeroen Suijs on “Does the private owner-managed firm audit market serve a different purpose?" on 22 January 2021 • Key take-aways online FAR Masterclass on 4 December 2020 by Professor Mark Peecher on "Assessing and addressing fraud risk based on earnings calls: effects of focusing auditors on fraud vs. management's dissonance" • Recording of the online Masterclass by Professor Jasmijn Bol available • FARview podcast #11 with Professor Jasmijn Bol (Dutch) • Key take-aways online FAR Masterclass and podcast Professor Jasmijn Bol on "The effect of audit culture on audit quality" • Round Table discussion on Audit Quality Indicators • Upcoming events – save the dates! • Other

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Call for Research Assistants

Call for Research Assistants

18 Dec, 2020

Next to private data which is mainly collected by the liaised audit firms of FAR, most research projects ask for public data from Annual reports, registers and databases. To assist the firms in this operation, FAR works with a team of research assistants.

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FARview #11 with professor Jasmijn Bol (podcast in Dutch)

FARview #11 with professor Jasmijn Bol (podcast in Dutch)

11 Dec, 2020

In the 11th episode of FARview, our guest is professor Jasmijn Bol of Tulane university. On October 16th, she gave a Masterclass on the topic of audit culture and its effects on audit quality. In this podcast episode we follow up on this masterclass with an in-depth discussion.

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Events

Events

Online FAR Masterclass by Prof. dr. Jeroen Suijs on "Does the private owner-managed firm audit market serve a different purpose?"

Online FAR Masterclass by Prof. dr. Jeroen Suijs on "Does the private owner-managed firm audit market serve a different purpose?"
- 22 January 2021

We cordially invite you to the online FAR Masterclass on 22 January 2021, 3.30-5.00 pm by Jeroen Suijs, Professor of Financial Accounting at Erasmus University Rotterdam

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