Sub-themes: audit findings and adjustments
Latest publications
10 Oct, 2023
FAR Working Paper 2023/09 - 21: Inheriting vs. Developing Data Analytic Tests and Auditors’ Professional SkepticismAuthors
Xiaoxing Li PhD student
Prof. Joseph Brazel
Prof. dr. Anna Gold
Dr. Justin Leiby
09 Oct, 2023
FAR Practice Note - Inheriting vs. Developing Data Analytic Tests and Auditors’ Professional SkepticismAuthors
Xiaoxing Li PhD student
Prof. Joseph Brazel
Prof. dr. Anna Gold
Dr. Justin Leiby
20 Sep, 2023
FAR Practice Note - Virtual audit teamwork: Working, learning, and delivering high audit quality virtuallyAuthors
Iver Wiertz PhD student
Prof. dr. Wim Gijselaers
Dr. Therese Grohnert
Prof. dr. Roger Meuwissen RA
Prof. dr. Ann Vanstraelen
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
FAR Director and researchers University of Amsterdam present research report to Finance Minister
24 Nov, 2023
Amsterdam Business School professor of Accountancy & FAR Director Jan Bouwens and 4 researchers presented a research report to the Dutch Minister of Finance on 22 November 2023. The report explores the impact of introducing an intermediary to improve the quality of financial audits.
💼 Job alert: Research Data Coordinator (32 - 40 uur)
13 Nov, 2023
Stichting FAR is op zoek naar een Research Data Coördinator die het team komt versterken vanuit haar standplaats op landgoed Nyenrode in Breukelen.
🏆 🎉 FAR research team wins EARNet Best Paper Award!
12 Nov, 2023
'Thinking Outside of the Box: Engaging Auditors’ Innovation Mindset to Improve Auditors’ Fraud Actions in a Data-Analytic Environment’
Events
Events
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FAR Masterclass - Virtual audit teamwork: Working, learning, and delivering high audit quality virtually (Iver Wiertz)
- 17 January 2024
FAR Masterclass - The auditor selection process: From tender to relationship management (Jonas Vandennieuwenhuysen)
- 6 March 2024
FAR Masterclass - Partner & Manager Leadership Behaviors, and their Effects on Audit Team Performance (Jere Francis)
- 17 April 2024
