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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

Online FAR Masterclass by Prof. Jasmijn Bol on "The effect of audit culture on audit quality"

  • 16 October 2020
  • Online Event - now open for registration
  • 16:00 - 17:30

Latest publications

21 Sep, 2020

FAR Literature Review - Internal Control Quality and Audit Quality

Authors
Prof. dr. C. Hofmann
Dr. J. van Raak
Dr. N. Schwaiger
Sebastian Kuhn

17 Sep, 2020

FAR Practice note and paper - Economic Consequences of Joint audits

Authors
Prof. Alain Schatt
Prof. dr. Jean Bédard

09 Jul, 2020

ESB: Accountants doorgelicht

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

Accountantskosten small caps zijn niet verdubbeld

Accountantskosten small caps zijn niet verdubbeld

28 Sep, 2020

Afgelopen vrijdag, 25 september, deed het FD kond van een onderzoek verricht door belangenbehartiger MidcapNL waarin deze organisatie spreekt over een stijging van de accountantskosten voor het controleren van de jaarrekening sinds 2014 van maar liefst 129,6 procent. Dit ligt volgens MidcapNL aan een gebrek aan concurrentie en keuze tussen de OOB-accountantskantoren. Er kan een aantal opmerkingen worden gemaakt bij deze cijfers.

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FARview #9 with Prof. Wim Gijselaers

FARview #9 with Prof. Wim Gijselaers

25 Sep, 2020

Our guest for the ninth episode of FARview is professor Wim Gijselaers. Gijselaers is professor of educational research at the School of Business and Economics at Maastricht University. His research focuses on educational innovation in higher education, social determinants of team cognition and team performance, and judgment and decision making in management and accounting. In this podcast, Gijselaers answers the questions that could not be answered after his presentation during the FAR Conference, due to time constraints. Although this interview was planned to be an extension of the Q&A-session, it evolved into a broader podcast. So, this podcast went beyond answering the remaining conference questions.

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Newsletter September 2020

Newsletter September 2020

22 Sep, 2020

In this newsletter: • Reminder: Online FAR Masterclass by Professor Jasmijn Bol on "The effect of audit culture on audit quality" – 16 October 2020 • Q&A follow up session FAR Conference with Professor Marshall Geiger • FAR Practice note and paper by Professor Alain Schatt and Professor Jean Bédard on the “Economic consequences of joint audit” • FAR Literature review on “Internal Control Quality and Audit Quality” by Prof. Dr. Christian Hofmann and his team • ESB publication “Accountants doorgelicht” presented to the Dutch House of Representatives (NED) • Upcoming events – save the dates! • Other

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Events

Events

Online FAR Masterclass by Prof. Jasmijn Bol on "The effect of audit culture on audit quality"

Online FAR Masterclass by Prof. Jasmijn Bol on "The effect of audit culture on audit quality"
- 16 October 2020

We cordially invite you to the online FAR Masterclass on 16 October 2020, 4-5.30 p.m. by Jasmijn Bol, Professor at Tulane University - New Orleans

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