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our knowledge &

Strengthen the audit profession's 
learning curve


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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 Conference 2022: Inside out and outside in

  • 20 & 21 June 2022
  • De Rooij zaal 102/103
    Nyenrode Business Universiteit
    Straatweg 25
    3621 BG Breukelen, The Netherlands
  • 12:30 - 14:00

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

21 Feb, 2022

FAR Literature Review: Team learning behaviors in virtual engagement teams

Authors
Iver Wiertz PhD student
Prof. dr. Ann Vanstraelen
Prof. dr. Roger Meuwissen RA
Prof. dr. Wim Gijselaers
Dr. Therese Grohnert

09 Dec, 2021

FAR Research Paper - Bankruptcy and Auditor’s Reporting in The Netherlands

Authors
WP Tjibbe Bosman RA MSc
Merel van der Kuip MSc
Dr. Wim Janssen

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 March/April 2022

Newsletter March/April 2022

05 Apr, 2022

In this newsletter: - Recent publication - International FAR Conference on 20 and 21 June 2022 - open for registration - Final report NBA Working Group on Continuity - Vacancy at FAR - MAB edition 'Explaining the audit: data analysis in audit' - Brown Bag Seminar on 10 June 2022 - Upcoming events – save the dates!

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FARview #20 with Tjibbe Bosman (podcast in Dutch)

FARview #20 with Tjibbe Bosman (podcast in Dutch)

05 Apr, 2022

In episode 20 of FARview we talk to Tjibbe Bosman (University of Amsterdam) about his FAR research on 'Bankruptcy and Auditor's Reporting in the Netherlands'

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Newsletter February 2022

Newsletter February 2022

24 Feb, 2022

In this newsletter: - Recent publication - Online FAR Masterclass on 11 March 2022 by Prof. Alain Schatt and Prof. Jean Bedard - Vacancies at FAR - Brown Bag Seminar on 11 March 2022 - Upcoming events – save the dates!

Read more
Events

Events

FAR Conference 2022: Inside out and outside in

FAR Conference 2022: Inside out and outside in
- 20 & 21 June 2022

2022 FAR Conference on Monday 20 June and Tuesday 21 June. The theme of this year’s conference is “Inside out and Outside in"

Read more