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Strengthen the audit profession's 
learning curve


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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. Christian Hofmann on "Internal control quality and audit quality"

  • 18 May 2021
  • Online Event
  • 15:30 - 17:00

Latest publications

14 Apr, 2021

FAR Literature Review - The measurement of audit quality in the Netherlands

Authors
WP Tjibbe Bosman RA MSc

12 Apr, 2021

FAR Practice Note - The measurement of audit quality in the Netherlands

Authors
WP Tjibbe Bosman RA MSc

01 Apr, 2021

Professional Paper: Fouten of Fraude (NL-version)

Authors
Dr. Luc Quadackers

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

Newsletter April 2021

Newsletter April 2021

30 Apr, 2021

In this newsletter: Online FAR Masterclass by Prof. dr. Christian Hofmann on "Internal control quality and audit quality" on 18 May 2021, Online FAR International Conference "Auditing - The Human Factor" on Monday 21 June 2021,

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FAR Young Auditing Academic Brown Bag Seminar - Network Structure and Auditor Compensation

FAR Young Auditing Academic Brown Bag Seminar - Network Structure and Auditor Compensation

09 Apr, 2021

We are pleased to inform you that FAR will organize the first FAR Young Auditing Academic Brown Bag Seminar by James Zhang (University of Groningen) on April 16 at 3:30 pm (CET).

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Newsletter March 2021

Newsletter March 2021

31 Mar, 2021

In this newsletter: Online FAR Masterclass by Prof. dr. Christian Hofmann on "Internal control quality and audit quality" on 18 May 2021, Online FAR International Conference "Auditing - The Human Factor (part 1)" on Monday 21 June 2021, FARview podcast #14 with Sebastian Kuhn, Recording online FAR Masterclass by Prof. dr. Ann Vanstraelen (5 March 2021) available

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Events

Events

Online FAR Masterclass by prof. dr. Christian Hofmann on "Internal control quality and audit quality"

Online FAR Masterclass by prof. dr. Christian Hofmann on "Internal control quality and audit quality"
- 18 May 2021

We cordially invite you to the online FAR Masterclass on 18 May 2021, 3.30-5.00 pm CET by Christian Hofmann, Professor at Ludwig-Maximilians-Universit√§t M√ľnchen.

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Open for registration: FAR International Conference:  Auditing - The Human Factor

Open for registration: FAR International Conference: Auditing - The Human Factor
- 21 June 2021

On Monday 21 June from 12.30 till 5.30 pm CET FAR will be hosting another online International Conference. The theme this year is "Auditing - the Human Factor". Please join us for another interesting afternoon. Registration is now open!

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