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Strengthen the audit profession's 
learning curve


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between science and practice


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Relevant and current questions from practice


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FAR Masterclass - Virtual audit teamwork: Working, learning, and delivering high audit quality virtually (Iver Wiertz)

  • 17 January 2024

Latest publications

10 Oct, 2023

FAR Working Paper 2023/09 - 21: Inheriting vs. Developing Data Analytic Tests and Auditors’ Professional Skepticism
Authors
Xiaoxing Li PhD student
Prof. Joseph Brazel
Prof. dr. Anna Gold
Dr. Justin Leiby

09 Oct, 2023

FAR Practice Note - Inheriting vs. Developing Data Analytic Tests and Auditors’ Professional Skepticism
Authors
Xiaoxing Li PhD student
Prof. Joseph Brazel
Prof. dr. Anna Gold
Dr. Justin Leiby

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

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

FAR Director and researchers University of Amsterdam present research report to Finance Minister

FAR Director and researchers University of Amsterdam present research report to Finance Minister

24 Nov, 2023

Amsterdam Business School professor of Accountancy & FAR Director Jan Bouwens and 4 researchers presented a research report to the Dutch Minister of Finance on 22 November 2023. The report explores the impact of introducing an intermediary to improve the quality of financial audits.

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💼 Job alert: Research Data Coordinator (32 - 40 uur)

💼 Job alert: Research Data Coordinator (32 - 40 uur)

13 Nov, 2023

Stichting FAR is op zoek naar een Research Data Coördinator die het team komt versterken vanuit haar standplaats op landgoed Nyenrode in Breukelen.

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​🏆 🎉 FAR research team wins EARNet Best Paper Award!

​🏆 🎉 FAR research team wins EARNet Best Paper Award!

12 Nov, 2023

'Thinking Outside of the Box: Engaging Auditors’ Innovation Mindset to Improve Auditors’ Fraud Actions in a Data-Analytic Environment’

Read more