Sub-themes: audit findings and adjustments
Latest publications
04 Jun, 2021
FAR Practice Note - Auditing: Lifelong learning (ENG)
Authors
Christian Peters PhD student
Prof. dr. B. Dierynck
Prof. dr. Kathryn Kadous
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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FAR International Conference - Interview part 4
15 Jun, 2021
As the FAR International Conference is approaching, we talked to the presenters about their academic career, their interest in the audit profession and the role of The Human Factor in their research.
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FAR Online Conference Program Booklet
14 Jun, 2021
We hereby share with you the full International Conference Program for our online conference on Monday June 21.
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FAR Director of Operations
11 Jun, 2021
We are very pleased to announce that Mrs Jeanine Lemstra has joined the Foundation for Auditing Research as per June 1st as its Director of Operations. Jeanine has a background in Finance and Change Management and she has worked for, among others, PwC. Jeanine will lead the daily operations of FAR.
Events
Events
Open for registration: FAR International Conference: Auditing - The Human Factor
- 21 June 2021
On Monday 21 June from 12.30 till 5.30 pm CET FAR will be hosting another online International Conference. The theme this year is "Auditing - the Human Factor". Please join us for another interesting afternoon. Registration is still open!
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FAR Young Academic Brown Bag Seminar
- 25 June 2021
On Friday 25 June, young professionals and young academics will meet in an online brown bag seminar to give input on the research paper of PhD candidate Christian Peters (Tilburg University).