Sub-themes: audit findings and adjustments
Latest publications
20 Sep, 2023
FAR Practice Note - Virtual audit teamwork: Working, learning, and delivering high audit quality virtually
Authors
Iver Wiertz PhD student
Prof. dr. Wim Gijselaers
Dr. Therese Grohnert
Prof. dr. Roger Meuwissen RA
Prof. dr. Ann Vanstraelen
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
Ann Vanstraelen appointed new member of the KNAW
21 Aug, 2023
Congratulations to Professor Ann Vanstraelen who was recently appointed one of the new members of the KNAW (Royal Netherlands Academy of Sciences)
FARview #29 with Anna Gold, Dominic Detzen and Marshall Geiger
12 Jun, 2023
In FARview #29, Anna Gold (Vrije Universiteit Amsterdam), Dominic Detzen (Vrije Universiteit Amsterdam) and Marshall Geiger (University of Richmond) present the first results of their FAR-interview-study on auditors’ going concern decisions. Philip Wallage (Vrije Universiteit Amsterdam and Universiteit van Amsterdam) is also part of the research team, but was not present during the podcast.
FARview #28 with Iver Wiertz
22 Mar, 2023
In deze FARview-podcast vertelt Iver Wiertz (Maastricht University) over de voortgang van zijn promotieonderzoek naar ‘virtual audit team work’.
Events
Events
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FAR Young Academic Brown Bag Seminar with Ulrike Thuerheimer
- 6 October 2023
On Friday, 6 October, young professionals and young academics will meet in an online brown bag seminar to give input on a research paper of Ulrike Thuerheimer.
FAR Young Academic Brown Bag Seminar with Jonas Vandennieuwenhuysen
- 24 November 2023
On Friday, 24 November, young professionals and young academics will meet in an online brown bag seminar to give input on a research paper of Jonas Vandennieuwenhuysen.