Sustainably strengthening auditing practices and education
Established in 2015, The Foundation for Auditing Research (FAR) aims to enhance the knowledge of what makes a good audit today and to academically inform audit practices in their continuous improvement efforts. In a swiftly changing context regarding expectations and demands, FAR facilitates rigorous academic research with practical relevance to the auditing field and to inform public policy making regarding the auditing profession.
FAR research is aimed at disseminating new academic knowledge and insights, as well as scientifically informing ongoing debates about the subject of audit quality. FAR pursues these objectives by researching the drivers of audit quality, by collaborating with other research institutes internationally, and by sharing its findings through research conferences and masterclasses.
FAR conducts its research projects through a unique collaboration between science and practice, resulting in a continuous strengthening of the learning curve of audit professionals and stakeholders in the auditing field. By applying specific protocols and established methods geared towards working with confidential data, the affiliated audit firms and departments provide FAR access to research data including research subjects needed for the research projects defined. With its scientific output, FAR aims to feed auditing education and sustainably bolster the auditing research community in the Netherlands and abroad.