Sub-themes: audit findings and adjustments
Latest publications
28 Mar, 2022
FAR Working Paper: How do audit committees support audit engagement teams and encourage professional skepticism? A survey and experimental evidence
Authors
Prof. dr. Anna Gold
Prof. Joseph Brazel
Dr. Justin Leiby
Tammie Schaefer PhD
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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Vacancy Director of Operations
12 Jul, 2022
Given the steady growth of FAR's activities, the FAR board wishes to hire a Director of Operations, to professionalize the management organization.
FARview #23 with Sander Tiggelaar (podcast in Dutch)
06 Jul, 2022
In episode 23 of FARview we talk to Sander Tiggelaar (PhD student at the Rijksuniversiteit Groningen) on his PhD-project ‘Management control in auditing firms and its implications for managing coexisting objectives’.
Vacature Management Assistant FAR
28 Jun, 2022
De Foundation for Auditing Research is op zoek naar een Management Assistant, ter ondersteuning van het (dagelijks) bestuur.
Events
Events
FAR Seminar Audit Culture and Beyond
- 15 September 2022
We are very happy to announce the following special FAR event "Audit Culture and Beyond". The seminar will be held on the morning of the inaugural lecture of the FAR Audit Research Chair, Prof. dr. Jere Francis, in Maastricht.