Sub-themes: audit findings and adjustments
Latest publications
17 Jan, 2023
FAR Practice Note - Thinking Outside the Box: Engaging Auditors’ Innovation Mindset to Improve Auditors’ Fraud Judgments and Actions in a Data-Analytic Environment
Authors
Sara Bibler CPA
Ass. Prof. Tina D. Carpenter
Prof. Margaret H. Christ
Prof. dr. Anna Gold
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
Newsletter December 2022
23 Dec, 2022
In this newsletter: FAR Call for Research 2023, FARview #25 with Lena Pieper on 'What makes audit partners and their teams successful?', FARview #26 (in Dutch) with Christian Peters on 'Auditor automation usage and professional skepticism’, Article Frank Moers in Accountant.nl on 'The loss of talent' (in Dutch), Inaugural address Jere Francis published in The British Accounting Review, Brown bag seminar Christian Peters, First issue E(SG) Journal, Upcoming events – save the dates!, Happy Holidays
FARview #26 with Christian Peters
23 Dec, 2022
In FARview #26, Christian Peters talks about his paper 'Auditor Automation Usage and Professional Skepticism'.
Vacature Events Coördinator / Communications Assistant FAR
21 Dec, 2022
De Foundation for Auditing Research is op zoek naar een Events Coördinator / Communications Assistant
Events
Events
.jpg?resolution=400x200&quality=85)
Online FAR Masterclass by prof. William Ciconte on "How is auditor commercialism related to audit quality and efficiency?"
- 6 March 2023
On Monday 6 March 2023, 3.30-5.00 pm CET, FAR will organize an online Masterclass on: How is auditor commercialism related to audit quality and efficiency?
