Afgelopen vrijdag, 25 september, deed het FD kond van een onderzoek verricht door belangenbehartiger MidcapNL waarin deze organisatie spreekt over een stijging van de accountantskosten voor het controleren van de jaarrekening sinds 2014 van maar liefst 129,6 procent. Dit ligt volgens MidcapNL aan een gebrek aan concurrentie en keuze tussen de OOB-accountantskantoren. Er kan een aantal opmerkingen worden gemaakt bij deze cijfers.

Our guest for the ninth episode of FARview is professor Wim Gijselaers. Gijselaers is professor of educational research at the School of Business and Economics at Maastricht University. His research focuses on educational innovation in higher education, social determinants of team cognition and team performance, and judgment and decision making in management and accounting. In this podcast, Gijselaers answers the questions that could not be answered after his presentation during the FAR Conference, due to time constraints. Although this interview was planned to be an extension of the Q&A-session, it evolved into a broader podcast. So, this podcast went beyond answering the remaining conference questions.

In this newsletter: • Reminder: Online FAR Masterclass by Professor Jasmijn Bol on "The effect of audit culture on audit quality" – 16 October 2020 • Q&A follow up session FAR Conference with Professor Marshall Geiger • FAR Practice note and paper by Professor Alain Schatt and Professor Jean Bédard on the “Economic consequences of joint audit” • FAR Literature review on “Internal Control Quality and Audit Quality” by Prof. Dr. Christian Hofmann and his team • ESB publication “Accountants doorgelicht” presented to the Dutch House of Representatives (NED) • Upcoming events – save the dates! • Other