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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

Latest publications

09 Dec, 2021

FAR Research Paper - Bankruptcy and Auditor’s Reporting in The Netherlands

Authors
WP Tjibbe Bosman RA MSc
Merel van der Kuip MSc
Dr. Wim Janssen

18 Oct, 2021

FAR Literature Review: Engaging auditors’ innovation mindset to mitigate goal conflict and improve audit effectiveness with data analytics - thinking outside of the box

Authors
Prof. dr. Anna Gold
Ass. Prof. Tina D. Carpenter
Prof. Margaret H. Christ

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

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

Newsletter December 2021

Newsletter December 2021

24 Dec, 2021

In this newsletter: - Recent publication - NBA Webinar on 9 December 2021 - FAR Insights in 2021 - FARview #19 with Jonas Vandennieuwenhuysen on '.....' (Dutch) - FAR team update - vacancy - FRC publication - FAR Brown Bag Seminar on 11 March 2022 - Upcoming events – save the dates

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FAR insights in 2021

FAR insights in 2021

24 Dec, 2021

As we’re approaching the end of the year, we would like to present a short overview of the output of the Foundation for Auditing Research in 2021. Just to give you a flavour of FAR’s activities, we share some examples in this short video.

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FARview #19 with Jonas Vandennieuwenhuysen (podcast in Dutch)

FARview #19 with Jonas Vandennieuwenhuysen (podcast in Dutch)

24 Dec, 2021

In episode 19 of FARview we talk to Jonas Vandennieuwenhuysen (University of Antwerp) about his PhD research on FAR project 'Workload allocation process within audit firms'.

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