Cookie preferences
Settings I agree

We combine
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

Online FAR Masterclass by Prof. dr. Jean Bédard on "The Economic Consequences of Joint Audits"

  • To be confirmed
  • Online event
  • 15:30 - 17:00

Latest publications

08 Sep, 2021

Retaining the learning professional: A survival study on workplace learning in professional service firms

Authors
Dr. Therese Grohnert
Prof. dr. Roger Meuwissen RA
Prof. dr. Wim Gijselaers

08 Sep, 2021

Is de kwaliteit van de accountantscontrole gestegen?

Authors
Christian Peters PhD student

20 Jul, 2021

FAR Practice Note - Workload allocation process within audit firms

Authors
Prof. dr. Eddy Cardinaels
Ruiqiong Zhang PhD student
Ass. Prof. Amin Sofla
Ass. Prof. Simon Dekeyser

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

FAR-paper wint EARNet Best Paper Award!

FAR-paper wint EARNet Best Paper Award!

15 Sep, 2021

Joseph Brazel, Anna Gold, Justin Leiby en Tammie Schaefer zijn afgelopen weekend uitgeroepen tot de winnaars van de Best Paper Award, tijdens het EARNet congres. De winnende paper is getiteld: ‘Can Audit Committee Support Improve Auditors’ Application of Professional Skepticism?’

Read more
Register now: Online Conference by the 'Centre for Accounting Research and Education' on September 22 and 29, 2021.

Register now: Online Conference by the 'Centre for Accounting Research and Education' on September 22 and 29, 2021.

14 Sep, 2021

Highly recommended!

Read more
Newsletter July 2021

Newsletter July 2021

20 Jul, 2021

In this newsletter: FARview #15 with Tjibbe Bosman, Recording of the online FAR Masterclass by Prof. dr. Christian Hofmann, FAR PhD students at the 2021 EAA Doctoral Colloquium in Accounting, FAR Conference - Interviews, Calls for Research 2021, FAR update - Jeanine Lemstra at FAR as Director of Operations, Upcoming event

Read more