Cookie preferences
Settings I agree

We combine
our knowledge &

Strengthen the audit profession's 
learning curve


Learn more about FAR

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. dr. A. Gold and Ass. Prof. A. Trotman on 'Improving the quality of global group audits: do group auditor involvement and component auditor involvement matter?'

  • 19 November 2021
  • Online event
  • 15:30 - 17:00

Latest publications

18 Oct, 2021

FAR Literature Review: Engaging Auditors’ Innovation Mindset to Mitigate Goal Conflict and Improve Audit Effectiveness with Data Analytics: Thinking Outside of the Box

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

08 Sep, 2021

Retaining the learning professional: A survival study on workplace learning in professional service firms

Authors
Dr. Therese Grohnert
Prof. dr. Roger Meuwissen RA
Prof. dr. Wim Gijselaers

08 Sep, 2021

Is de kwaliteit van de accountantscontrole gestegen?

Authors
Christian Peters 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

FARview #17 with Tjibbe Bosman

FARview #17 with Tjibbe Bosman

25 Oct, 2021

In episode 17 of FARview, we talk with Tjibbe Bosman (University of Amsterdam) about his paper on 'Audit Firm Culture Dimensions, Audit Quality and Office Growth’ (with co-authors Jan Bouwens and Olof Bik).

Read more
Newsletter September 2021

Newsletter September 2021

23 Sep, 2021

In this newsletter: - Recent publications - Online conference "Centre for Accounting Research and Education" on 29 September 2021 - FAR paper wins EARNet Best Paper Award - Upcoming events – save the dates!

Read more
FAR-paper wint EARNet Best Paper Award!

FAR-paper wint EARNet Best Paper Award!

15 Sep, 2021

Joseph Brazel, Anna Gold, Justin Leiby en Tammie Schaefer zijn afgelopen weekend uitgeroepen tot de winnaars van de Best Paper Award, tijdens het EARNet congres. De winnende paper is getiteld: ‘Can Audit Committee Support Improve Auditors’ Application of Professional Skepticism?’

Read more