Sub-themes: audit findings and adjustments
News
News
FAR-conferentie over relatie tussen cultuur en controlekwaliteit
22 Apr, 2024
De jaarlijkse conferentie van de Foundation for Auditing Research (FAR) staat geheel in het teken van de relatie tussen de cultuur binnen accountantskantoren en de kwaliteit van de verrichte controlewerkzaamheden.
FARview #33: What are the main drivers of auditors' skeptical actions?
16 Apr, 2024
What are the main drivers of auditors' skeptical actions? This pitch provides a quick feel for the answers to this important question, provided by a recent study by Kris Hardies, Sanne Janssen, Ann Vanstraelen and Maastricht University and Karla M. Zehms.
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FARview #32: How can auditing practice and academia fruitfully work together?
16 Apr, 2024
In this short podcast/video, Therese Grohnert (Maastricht University) and Petra Tijmstra (NBA and PwC) talk about how they have experienced their joint FAR research project.
Latest publications
30 Aug, 2024
FAR Practice Note - An Unintended Consequence of Full Population Testing on Auditors’ Professional SkepticismAuthors
Xiaoxing Li PhD student
Prof. Joseph Brazel
Prof. dr. Anna Gold
15 Jul, 2024
FAR Summary: What can we learn about culture from Jere's completed FAR Research?Authors
Dr. Luc Quadackers
15 Jul, 2024
FAR Summary: Wat kunnen we van Jere's FAR-onderzoek leren over cultuur?Authors
Dr. Luc Quadackers
21 Jun, 2024
FAR Working Paper 2024/05 - 27: Where does the time go? Auditors' commercial effort, professional effort, and audit qualityAuthors
Prof. William Ciconte
Dr. Justin Leiby
Prof. dr. Marleen Willekens
Themes
Audit firm business model, incentives, and audit markets
Sub-themes: PIE/non-PIE/OMB segment, auditor...
Audit process, judgments, and decision making
Sub-themes: professional skepticism, audit p...
Auditees' internal control environment and governance
Sub-themes: auditors' reliance on auditees' ...
Audit regulation, supervision and institutional context
Sub-themes: supervision by the AFM
Audit firm culture, management controls and governance
Sub-themes: human resources, learning cultur...
Audit teams, auditor characteristics and personality
Sub-themes: multi-team membership, professio...
Events
Events
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Masterclass - Data Analytics and Auditor Professional Skepticism
- Xiaoxing Li & Anna Gold
📅 18 October 2024
⏰ 15.00 - 16.30 (CEST)
💰 Free
📍 Nyenrode Business Universiteit, Breukelen
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Masterclass - The determinants and consequences of audit partner disciplinary procedures in the Netherlands
- Tjibbe Bosman
📅 TC
⏰ 15.30 - 17.00 (CEST)
💰 Free
📍 Nyenrode Business Universiteit, Breukelen
