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
09 Oct, 2023
FAR Practice Note - Inheriting vs. Developing Data Analytic Tests and Auditors’ Professional SkepticismAuthors
20 Sep, 2023
FAR Practice Note - Virtual audit teamwork: Working, learning, and delivering high audit quality virtuallyAuthors
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

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
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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