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our knowledge &

Strengthen the audit profession's 
learning curve


Learn more about FAR

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 Young Academic Brown Bag Seminar with Ulrike Thuerheimer

  • 6 October 2023
  • Online - invitation only

Latest publications

20 Sep, 2023

FAR Practice Note - Virtual audit teamwork: Working, learning, and delivering high audit quality virtually

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

15 Sep, 2023

FAR Working Paper 2023/09 - 20: Empirical Evidence on Gender Effect and Workload Allocation in Audit Firms

Authors
Prof. dr. Eddy Cardinaels
Ass. Prof. Simon Dekeyser
Cara Zhang PhD student

05 Sep, 2023

FAR Practice Note - Auditors’ Going Concern Decisions: Insights from Practice

Authors
Dr. Dominic Detzen
Prof. dr. Marshall Geiger
Prof. dr. Anna Gold
Prof. dr. Philip Wallage

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

Ann Vanstraelen appointed new member of the KNAW

Ann Vanstraelen appointed new member of the KNAW

21 Aug, 2023

Congratulations to Professor Ann Vanstraelen who was recently appointed one of the new members of the KNAW (Royal Netherlands Academy of Sciences)

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FARview #29 with Anna Gold, Dominic Detzen and Marshall Geiger

FARview #29 with Anna Gold, Dominic Detzen and Marshall Geiger

12 Jun, 2023

​In FARview #29, Anna Gold (Vrije Universiteit Amsterdam), Dominic Detzen (Vrije Universiteit Amsterdam) and Marshall Geiger (University of Richmond) present the first results of their FAR-interview-study on auditors’ going concern decisions. Philip Wallage (Vrije Universiteit Amsterdam and Universiteit van Amsterdam) is also part of the research team, but was not present during the podcast.

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FARview #28 with Iver Wiertz

FARview #28 with Iver Wiertz

22 Mar, 2023

In deze FARview-podcast vertelt Iver Wiertz (Maastricht University) over de voortgang van zijn promotieonderzoek naar ‘virtual audit team work’.

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Events

Events

FAR Young Academic Brown Bag Seminar with Ulrike Thuerheimer

FAR Young Academic Brown Bag Seminar with Ulrike Thuerheimer
- 6 October 2023

​On Friday, 6 October, young professionals and young academics will meet in an online brown bag seminar to give input on a research paper of Ulrike Thuerheimer.

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FAR Young Academic Brown Bag Seminar with Jonas Vandennieuwenhuysen

FAR Young Academic Brown Bag Seminar with Jonas Vandennieuwenhuysen
- 24 November 2023

​On Friday, 24 November, young professionals and young academics will meet in an online brown bag seminar to give input on a research paper of Jonas Vandennieuwenhuysen.

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