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Strengthen the audit profession's 
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between science and practice


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Relevant and current questions from practice


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Latest publications

19 Sep, 2022

FAR Working Paper: Well-Calibrated Professional Skepticism: Its Benefits on Auditor Responsiveness to the Risk of Material Misstatement and Its Roots in Culture Controls and Auditor Values

Authors
Prof. dr. Jasmijn Bol
Prof. dr. Isabella Grabner
Dr. Katlijn Haesebrouck
Prof. dr. Mark E. Peecher

16 Sep, 2022

FAR Literature Review: A Systematic Literature Review on Companies’ Auditor Selection Processes

Authors
Jonas Vandennieuwenhuysen PhD student
Prof. dr. Kris Hardies
Prof. dr. Marie-Laure Vandenhaute
Dr. Kris Hoang

28 Jul, 2022

Publication MAB: Let op: deze controleverklaring valt buiten AFM-toezicht

Authors
WP Tjibbe Bosman RA MSc
Merel van der Kuip MSc
Dr. Wim Janssen

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 #24 with Xiaoxing Li

FARview #24 with Xiaoxing Li

12 Sep, 2022

In episode 24 of FARview, PhD student Xiaoxing Li (Vrije Universiteit Amsterdam) talks about her FAR PhD-project 'False positives vs. hit rates: Does the framing of data analytic calibration affect auditor skepticism?'

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New position Olof Bik

New position Olof Bik

06 Sep, 2022

​Prof. Dr. Olof Bik RA, Scientific Board Member of the FAR Board and in that capacity also Managing Director of the FAR, has made the move from Nyenrode Business University to the University of Groningen as of September 1.

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Vacancy Director of Operations

Vacancy Director of Operations

12 Jul, 2022

Given the steady growth of FAR's activities, the FAR board wishes to hire a Director of Operations, to professionalize the management organization.

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