Sub-themes: audit findings and adjustments
Latest publications
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
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
Newsletter November 2020
24 Nov, 2020
In this newsletter: • Latest publication: FAR Practice Note about "Internal control quality and audit quality: the rol of financial analysts" by Prof. dr. C. Hofmann is now available • Online FAR Masterclass on 4 December 2020 by Professor Mark Peecher on “Assessing & Addressing Fraud Risk Based on Earnings Calls” • FAR Young Professionals – Young Academics Brown Bag Seminar on 13 November 2020 • FAR today and tomorrow • Upcoming events – save the date!
Newsletter October 2020
30 Oct, 2020
In this newsletter: • Online FAR Masterclass on 4 December 2020 by Professor Mark Peecher on “Improving audit quality by enhancing auditor’s detection of markers of management deception” • Key take-aways online FAR Masterclass by Professor Jasmijn Bol on "The effect of audit culture on audit quality" – 16 October 2020 • FAR Conference editorial including Q&A on ‘Economic consequences of joint audits’ by Prof. dr. A. Schatt • FAR celebrates 5 years anniversary! • PhD defence Sanne Janssen on “The ins and outs of professional skepticism. Insights into the effect of professional skepticism traits on the inputs, process, and outputs of the audit”. • Upcoming events – save the date!
Verdediging proefschrift Sanne Jannsen over 'The Ins and Outs of Professional Skepticism'.
23 Oct, 2020
Op vrijdag 25 september heeft Sanne Janssen met succes haar proefschrift getiteld ‘The Ins and Outs of Professional Skepticism. Insights into the Effects of Professional Skepticism Traits on the Inputs, Process, and Outputs of the Audit’ verdedigd. Sanne is ook onderzoeker voor FAR, de hoofdstukken 2 en 3 van haar proefschrift hebben betrekking op het FAR onderzoek ‘project 2016B05 Hardies’ van prof. K. Hardies met als titel ‘Professional Skepticism Profiles, Effects on Audit Processes and Outcomes, and the Moderating Role of Audit Firm Culture’.
Events
Events
.jpg?resolution=400x200&quality=85)
Online FAR Masterclass by Prof. Mark Peecher on "Assessing and addressing fraud risk based on earnings calls"
- 4 December 2020
We cordially invite you to the online FAR Masterclass on 4 December 2020, 3.30-5:00 pm CET, by Mark Peecher, Professor at Illinois, Gies College of Business.