Sub-themes: audit findings and adjustments
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
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 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
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.
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'.