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We combine
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

FAR Conference 2023

  • 19 & 20 June 2023
  • De Rooij zaal 102/103
    Nyenrode Business Universiteit
    Straatweg 25
    3621 BG Breukelen, The Netherlands
  • 12:30 - 14:00

Latest publications

20 Mar, 2023

FAR Working Paper 2023/03-13: Thinking Outside of the Box: Engaging Auditors’ Innovation Mindset to Improve Auditors’ Fraud Actions in a Data-Analytic Environment

Sara Bibler CPA
Ass. Prof. Tina D. Carpenter
Prof. Margaret H. Christ
Prof. dr. Anna Gold

07 Mar, 2023

FAR Working Paper 2023/03-12: Using Earnings Conference Call Discussions to Assess Internal Control Quality

Prof. dr. Christian Hofmann
Sebastian Kuhn PhD student
Dr. Nina Schwaiger

14 Feb, 2023

FAR Practitioner Papers Series: Does Distance Matter? An Investigation of Partners who Audit Distant Clients and the Effects on Audit Quality

Prof. dr. Jere R. Francis
Nargess Golshan PhD
Nicholas Hallman


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



EDEN Doctoral seminar in Maastricht

EDEN Doctoral seminar in Maastricht

15 Mar, 2023

​Don't miss out on the next edition of the EDEN doctoral seminar on audit research in Maastricht, from 12 to 16 June 2023.

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FAR 2022 Conference booklet

FAR 2022 Conference booklet

08 Feb, 2023

While already anticipating the FAR Conference in June 2023, we are happy to present this pdf-booklet with the summaries of the conference presentations of last year’s FAR Conference. The conference consisted of two keynote speeches, two discussion sessions and five presentations of FAR research. We hope you will enjoy reading the booklet and we are looking to forward to meeting you at the conference next June.

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Newsletter December 2022

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 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

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FAR Conference 2023

FAR Conference 2023
- 19 & 20 June 2023

Registration is now open for the 2023 FAR Conference: Auditors and their Judgments.

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