We are pleased to present the fourth annual report of Stichting Foundation for Auditing Research (“FAR”) for the financial year from 1 January 2019 till 31 December 2019.

In this 7th episode of our FARview podcast series you can listen to Dr. Justin Leiby. He is an associate professor of accountancy at the University of Illinois. His research interests have been in the area of auditing, focusing on the social aspects of auditing. You can think of social bonds, social status and empathy. In this podcast Leiby talks about two things: 1. The empathy in auditing and the effects of expert status, and 2. About his current FAR-project (with Anna Gold and Kathryn Kadous) ‘The effects of expert status on the audit of complex estimates’.

In this newsletter: - Special FAR edition of ESB publication (Dutch) - Q&A follow-up sessions conference - FAR Working paper published, entitled “Moving audit teams forward – Designing firm environments for sustainable learning from errors” by Wim Gijselaers, Roger Meuwissen and Thérèse Grohnert - FARview podcast #6 with Professor Ganesh Krishnamoorthy - FAQ section on website - Upcoming event – save the date! - Other