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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

Online FAR Masterclass by prof. William Ciconte on "How is auditor commercialism related to audit quality and efficiency?"

  • 6 March 2023
  • Online Event
  • 15:30 - 17:00

Latest publications

17 Jan, 2023

FAR Practice Note - Thinking Outside the Box: Engaging Auditors’ Innovation Mindset to Improve Auditors’ Fraud Judgments and Actions in a Data-Analytic Environment

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

23 Dec, 2022

FAR Working Paper: Auditor automation usage and professional skepticism

Authors
Christian Peters PhD student

17 Oct, 2022

FAR Literature Review: Involvement in the Development of Data Analytics and Auditors’ Application of Professional Skepticism

Authors
Prof. dr. Anna Gold
Prof. Joseph Brazel
Dr. Justin Leiby
Xiaoxing Li PhD student

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 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 Accountant.nl 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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FARview #26 with Christian Peters

FARview #26 with Christian Peters

23 Dec, 2022

In FARview #26, Christian Peters talks about his paper 'Auditor Automation Usage and Professional Skepticism'.

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Vacature Events Coördinator / Communications Assistant FAR

Vacature Events Coördinator / Communications Assistant FAR

21 Dec, 2022

De Foundation for Auditing Research is op zoek naar een Events Coördinator / Communications Assistant

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Events

Events

Online FAR Masterclass by prof. William Ciconte on "How is auditor commercialism related to audit quality and efficiency?"

Online FAR Masterclass by prof. William Ciconte on "How is auditor commercialism related to audit quality and efficiency?"
- 6 March 2023

On Monday 6 March 2023, 3.30-5.00 pm CET, FAR will organize an online Masterclass on: How is auditor commercialism related to audit quality and efficiency?

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FAR Conference 2023

FAR Conference 2023
- 19 & 20 June 2023

​More details to follow soon.

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