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our knowledge &

Strengthen the audit profession's 
learning curve

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A unique collaboration

between science and practice

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Relevant and current questions from practice

Discover FAR Publications

Latest publications

28 Mar, 2022

FAR Working Paper: How do audit committees support audit engagement teams and encourage professional skepticism? A survey and experimental evidence

Prof. dr. Anna Gold
Prof. Joseph Brazel
Dr. Justin Leiby
Tammie Schaefer PhD

25 Mar, 2022

Publication FM Magazine: "Opdrogen financiële informatie als voorteken van faillissement"

24 Mar, 2022

Article Accountant: Going concern-verklaring leidt maar zelden tot faillissement


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



Livestream conference

Livestream conference

20 Jun, 2022

You can also follow the conference online if you are not able to join us on site.

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FARview #22 with Frank Moers (podcast in Dutch)

FARview #22 with Frank Moers (podcast in Dutch)

14 Jun, 2022

In episode 22 of FARview we talk to Frank Moers (Professor of Management Accounting & Control, Maastricht University) on 'Tacit knowledge, audit quality and talent identification'.

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Newsletter May/June 2022

Newsletter May/June 2022

08 Jun, 2022

In this newsletter: International FAR Conference on 20 and 21 June 2022 - registration open until 12 June, FARview #21 with Olof Bik on 'Root cause analysis', FAR Brown Bag Seminar on 10 June 2022, FAR PhD seminar with Robert Knechel, FAR vacancy - Management Assistant, Upcoming events – save the dates!

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