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Strengthen the audit profession's 
learning curve

Learn more about FAR

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between science and practice

Learn more about FAR Projects

Relevant and current questions from practice

Discover FAR Publications
First upcoming event

FAR Seminar Audit Culture and Beyond

  • 15 September 2022
  • Bonnefanten Museum, Avenue Ceramique 250, 6221 KX Maastricht
  • 10:15 - 15:00

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



Vacancy Director of Operations

Vacancy Director of Operations

12 Jul, 2022

Given the steady growth of FAR's activities, the FAR board wishes to hire a Director of Operations, to professionalize the management organization.

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FARview #23 with Sander Tiggelaar (podcast in Dutch)

FARview #23 with Sander Tiggelaar (podcast in Dutch)

06 Jul, 2022

In episode 23 of FARview we talk to Sander Tiggelaar (PhD student at the Rijksuniversiteit Groningen) on his PhD-project ‘Management control in auditing firms and its implications for managing coexisting objectives’.

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Vacature Management Assistant FAR

Vacature Management Assistant FAR

28 Jun, 2022

De Foundation for Auditing Research is op zoek naar een Management Assistant, ter ondersteuning van het (dagelijks) bestuur.

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FAR Seminar Audit Culture and Beyond

FAR Seminar Audit Culture and Beyond
- 15 September 2022

​​We are very happy to announce the following special FAR event "Audit Culture and Beyond". The seminar will be held on the morning of the inaugural lecture of the FAR Audit Research Chair, Prof. dr. Jere Francis, in Maastricht.

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