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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

FAR Young Academic Brown Bag Seminar

  • 16 December 2022
  • Online - invitation only
  • 15:30 - 16:30

Latest publications

17 Oct, 2022

FAR Literature Review: Involvement in the Development of Data Analytics and Auditors’ Application of Professional Skepticism

Authors
Prof. dr. Anna Gold
Prof. Joseph Brazel
Dr. Justin Leiby
Xiaoxing Li PhD student

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

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 #25 with Lena Pieper

FARview #25 with Lena Pieper

11 Nov, 2022

In this 25th FARview podcast, PhD student Lena Pieper (Maastricht University) presents the basic ideas underlying her dissertation, which will be defended in 2023.

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Newsletter October/November 2022

Newsletter October/November 2022

07 Nov, 2022

In this newsletter: Recent publications, seven years FAR, FAR seminar and inaugural address Jere Francis in Maastricht, Visual recordings, FAR JWG on Audit Innovation, FARview #22, FARview #23, ​FARview #24, ​FAR PhD seminar with Jere Francis​, Presentation Jan Bouwens at red-carpet-debate, FAR Brown Bag Seminar on 18 November 2022, Upcoming events – save the dates!

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Article Accountant: Jere Francis: "Don't just think big!

Article Accountant: Jere Francis: "Don't just think big!

28 Sep, 2022

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Events

Events

FAR Young Academic Brown Bag Seminar

FAR Young Academic Brown Bag Seminar
- 16 December 2022

​On Friday, 16 December, young professionals and young academics will meet in an online brown bag seminar to give input on a research paper of Sander Tiggelaar.

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FAR Conference 2023

FAR Conference 2023
- 19 & 20 June 2023

​More details to follow soon.

Read more