4th International Conference of the Foundation for Auditing Research (FAR) on Monday the 3 June and Tuesday 4 June 2019 in Breukelen (the Netherlands) entitled “Evidence informed policy making for the future of the auditing profession”.
The conference was focused on sharing findings from FAR Research Projects as well as introducing new projects, disseminating existing knowledge on relevant questions from auditing practice, and discussing views from practice, standard setters and regulators.
Our Keynote Speakers in 2019 were Robert Knechel (University of Florida and FAR Board member) on Reclaiming the economic imperative of auditing and Miguel Minutti-Meza (University of Miami) on Insights and limitation of academic measures of audit quality.
2019's conference was chaired by Willem Buijink (professor of accounting at Open Universiteit and board member of the FAR).
The following presentations were given by FAR Research Groups on (intermediate) research findings or new research projects (which have been discussed during the conference by audit practitioners to reflect practical relevance of the research) on the following topics:
- Fraud cues in the audit by Mark Peecher (University of Illinois)
- How auditors may confuse status of experts with skills by Justin Leiby (University of Illinois)
- Multiple team membership by Reggy Hooghiemstra (University of Groningen)
- Going concern judgments by Marshall Geiger (University of Richmond)
- Professional skepticism by Ann Vanstraelen (Maastricht University) & Sanne Janssen (University of Antwerp)
Our invited speakers this year were Murray Barrick (Texas A&M University) and Jere Francis (FAR Audit Research Chair at Maastricht University) on Accounting students’ values fit to the firms during recruiting.
The conference was particularly of interest to audit researchers, audit practitioners and firm management, auditing standard setters, audit supervisors and auditing teachers.
Curious about 2019's conference? Watch the conference video below, or read all about it here.
For the full 2019 FAR International Conference Booklet, click here.
For the Conference summary published in the MAB, click here.
Full program 2019:
DAY 1 - Monday 3 June 2019
All presentations will take place in De Rooij 102-103
12:00 - 13:00 | Registration and lunch |
Central hall in the Main Building (Albert Heijn / De Rooij) | |
13:00 - 13:15 | Welcome and opening speech |
Willem Buijink, Chair of the Conference, FAR board member & Professor Accounting at the Open Universiteit | |
13:15 - 13:40 |
Plenary 1 – The
FAR: where do we stand, where do we go
Strengthening the academic-professional-public knowledge transfer of audit research
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Henriëtte Prast, Chair of the FAR Board, Professor Finance at Tilburg University | |
13.40– 14.30 | Plenary 2 - Does Listening to Earnings Calls Affect Assessed Misstatement Risk or Alter Audit Plans? |
Mark Peecher, University of Illinois |
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14:30 - 15:00 | Afternoon tea break |
Central hall in the Main Building (Albert Heijn / De Rooij) | |
15:00 – 15.45 | Plenary 3 – Does Status Equal Substance? The Effects of Experts’ Social Status on the Audit of Complex Estimates |
Justin Leiby, University of Illinois
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15.45 – 16.15 | Plenary 4 – Multiple team membership and quality threatening behaviors |
Reggy Hooghiemstra, University of Groningen
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16:15 – 16:45 | Break and snack |
Central hall in the Main Building (Albert Heijn / De Rooij) | |
16:45 – 17.30 | Plenary 5 - Insights and limitation of academic measures of audit quality |
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17.30 – 18.30 | (Panel) discussion - The value of evidence informed policy making for the future of the auditing profession |
18:30 – 21:00 | Dinner and evening drinks |
Central hall in the Main Building (Albert Heijn / De Rooij) |
DAY 2 - Tuesday 4 June 2019
All presentations will take place in De Rooij 102-103
08:00 - 08:30 | Registration |
Central hall in the Main Building (Albert Heijn / De Rooij) | |
08:30 - 08:45 | Welcome and opening Day 2 |
08:45 - 09:30 | Plenary 6 – Fit matters: Attract, select, & retain top accounting students |
Invited speaker Murray Barrick, Texas A&M University, Q&A by Jere Francis, FAR Audit Research Chair and Professor of Auditing at Maastricht University. |
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9:30 – 10.15 | Plenary 7 - Research Findings and Practitioner Perspectives on Auditor Reporting for Going-Concern Uncertainty |
Marshall Geiger, University of Richmond, Anna Gold, Vrije Universiteit Amsterdam and Philip Wallage, Vrije Universiteit Amsterdam /University of Amsterdam |
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10:15 – 10:45 | Morning tea break |
Central hall in the Main Building (Albert Heijn / De Rooij) | |
10.45 – 11.15 | Plenary 8 – Professional Skepticism Profiles, Effects on Audit Processes and Outcomes, and the Moderating Role of Audit Firm Organizational conditions |
Ann Vanstraelen, Maastricht University & Sanne Janssen, Maastricht University/ University of Antwerp |
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11.15 – 12.00 | Plenary 9 – Reclaiming the Economic Imperative of Auditing |
Keynote speaker Robert Knechel, University of Florida & FAR board Member
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12.00 – 12.30 | Closing reflections |
12:30 – 13:30 | Lunch |
Central hall in the Main Building (Albert Heijn / De Rooij) |
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Date:
3 & 4 June 2019 -
Location:
De Rooij zaal 102/103 (Main entrance)
Nyenrode Business Universiteit
Straatweg 25
3621 BG Breukelen, The Netherlands -
Timetable day 1:
12:00 – 13:00 Registration and lunch
18:30 – 21:00 Dinner and evening drinks
Timetable day 2:
08:00 – 08:30 Registration
12:30 – 13:30 Closing LunchLanguage: English
About the speakers
Prof. dr. Murray R. Barrick
Professor Barrick’s research focuses on the impact individual differences in behavior and personality have on job performance and on methods of measuring and predicting such differences. He also is a co-author of the Theory of Purposeful Work Behavior, which highlights the role of purposefulness and experienced meaningfulness arising within the person as a key to explaining person-situation interactions. Further, Barrick studies executive team success, examining the role of the CEO, personality and leadership of TMT members, team composition, team interdependence, and team processes on individual, team, and firm performance. Finally, he also has examined the influence candidate self-presentation tactics have on the interviewer during an employment interview.
Prof. dr. Willem Buijink
Academic board member for FAR, Willem Buijink, emeritus, taught financial and management accounting and conducts research in financial accounting, tax accounting and auditing. He was Vice Dean Education of TiSEM until the end of 2009. Prior to that he was Vice Dean Research of TiSEM. He chaired the TiSEM Department of Accountancy from 2001 to 2005. Prior to coming to Tilburg, in 2001, Professor Buijink was Professor of Accounting at Maastricht University where he chaired the Department of Accounting and Finance. He is co-founder of the MARC. Professor Buijink started his academic career at the University of Antwerp. His current research interests include the economics of financial accounting, financial accounting regulation and the historical development of financial accounting. He currently serves as an Associate Editor of the Dutch language business economics academic journal MAB. He chaired the first Standing Scientific Committee of the European Accounting Association from 2005 to 2007. From October 1, 2013, he was for a year the EIASM Academic Director, in Brussels. Since April 2015 he is Professor of Accounting (part-time) at the Dutch Open University in Heerlen.
Prof. dr. Jere R. Francis
Professor Jere Francis is ranked among the top ten academics to publish in leading scientific journals in the field of accountancy research. He won two awards from the American Accounting Association (AAA) for his substantial contribution to auditing research. He was also named Outstanding Audit Educator in 2013 by the AAA. Professor Francis served on the editorial boards of several leading scientific journals, including Abacus, Accounting Organizations & Society, Accounting & Finance, Auditing: A Journal of Practice & Theory, Contemporary Accounting Research, Journal of Accounting & Economics, Review of Accounting Studies, and The Accounting Review. In addition to being of scientific import, his research has been of practical significance to accountants and regulatory authorities and he has presented his research to leading international accountancy firms, the American Institute of Certified Public Accountants, the World Bank and the Public Company Accounting Oversight Board in the United States. As FAR Research Chair, Professor Francis conducts scientific research on the quality of audits. He will also boost auditing education in the Netherlands with the help of several PhD students as part of this chair position.
Prof. dr. Marshall Geiger
Marshall A. Geiger, Ph.D., CPA, is the CSX Chair in Management and Accounting and Professor of Accounting at the Robins School of Business, University of Richmond. Marshall has also been an honorary Professor of the Faculty of Business and Law at Deakin University in Australia. He graduated from Penn State University in 1988 with his Ph.D. in accounting and has published over 75 articles, a research monograph, and a Chapter in a research reference book on numerous topics in accounting, auditing and accounting education. Marshall has been recognized as the most prolific accounting scholar among all accounting Ph.Ds graduating worldwide in 1988. He is a past Editor at Auditing: A Journal of Practice & Theory, and former Associate Editor at Accounting Horizons and holds appointments on five editorial review boards of scholarly journals in the US and internationally. Marshall has delivered over 60 educational and research seminars and programs on a broad range of topics in accounting and auditing to a wide range of participants, including audit practitioners, entrepreneurs, academics, lawyers and standard-setters.
Prof. dr. Anna Gold
Anna Gold is Professor of Auditing at Vrije Universiteit Amsterdam and Adjunct Professor at Norwegian School of Economics (NHH). She earned her PhD at the University of Amsterdam. Her research interests are in the judgment and decision-making area, primarily applied to the field of auditing. Her research has focused on the impact of regulatory changes (e.g., fraud consultation, audit firm rotation, and auditor reporting standard changes) on judgments and decisions of auditors, preparers, and financial statement users. She has also examined how auditors and audit firms manage errors and whether varying the error management climate affects auditors’ error reporting willingness and learning. Her current work focuses on how auditors use specialist advice, the communication between auditors and audit committees, and auditors’ use of audit technology.
She has published her research in outlets such as The Accounting Review, Contemporary Accounting Research, Auditing: A Journal of Practice & Theory, Accounting Horizons, Journal of Business Ethics, and International Journal of Auditing. Professor Gold currently serves as editor at The Accounting Review (2020-2023) and Maandblad voor Accountancy en Bedrijfseconomie (since 2018). She is a member of the editorial board of Auditing: A Journal of Practice and Theory.
Prof. dr. Reggy Hooghiemstra
Reggy Hooghiemstra is a professor at the University of Groningen. He has published on a wide variety of topics including board processes, corporate governance, the role of culture in auditing and accounting, and impression management. His papers have appeared in both management (e.g., Journal of Management, Journal of Business Ethics) and accounting journals (e.g., Auditing: Journal of Practice and Theory, European Accounting Review).
Dr. Sanne Janssen
PhD Researcher at University of Antwerp & Maastricht University
Dr. Justin Leiby
Justin Leiby is an Associate Professor of Accountancy, Disruption & Innovation Scholar, & Professor Ken Perry Faculty Fellow at the University of Illinois Gies College of Business. Justin’s teaching infuses empathic decision-making concepts into auditing, analytics, and risk management, helping students “bring empathy to the data” to better serve stakeholders. Professor Leiby’s research focuses on the motivations and incentives of professionals in areas such as professional skepticism, quality control, human capital, and diversity, equity, and inclusion. Professor Leiby has published research in leading scholarly journals and has presented to a variety of scholarly, regulatory, and professional audiences in the U.S., Canada, and Europe. He earned a doctorate at the University of Illinois and undergraduate degrees in Accounting and German at the University of Pittsburgh.
Prof. dr. Mark E. Peecher
Mark E. Peecher , CPA, is a professor of accountancy and a Deloitte Teaching Fellow at the University of Illinois, specializing in behavioral auditing and accounting research. He holds a bachelor’s, master’s, and Ph.D. degrees in accountancy from Illinois. Prior to returning to his alma mater, he was a faculty member at the University of Washington. An active member in the AAA’s Audit Section, Mark currently serves as the Audit Section’s past president.
Professor Peecher’s business-press writings about auditing have appeared in The Wall Street Journal, and his scholarly writings have appeared in Accounting, Organizations & Society, Auditing: A Journal of Practice & Theory, Contemporary Accounting Research, International Journal of Auditing, Journal of Accounting Research, Organizational Behavior and Human Decision Processes, and The Accounting Review. He has presented his research at numerous conferences, consortia, and universities, and he has served on the editorial boards at Auditing: A Journal of Practice & Theory, The Accounting Review, and Issues in Accounting Education. Mark enjoys teaching both undergraduate courses and doctoral seminars related to auditing. He particularly likes helping to mentor doctoral students, three of whom have won outstanding doctoral dissertation awards.
Prof. dr. Henriëtte Prast
Chair of the FAR Board Henriëtte Prast is full Professor at the Finance Department & Financial Planning at Tilburg University. She is affiliated to Netspar. Her expertise is behavioral economics and its policy implications, with a focus on personal finance (notably, pensions, aging and retirement), health related behavior and sustainability. Her current research focuses on, inter alia, metaphors in investor communication, gender and financial attitudes and behavior, and commitment schemes to help people reach their financial and health goals. Henriette Prast ranks since 2008 among the Volkskrant Top 200 most influential people in the Netherlands. She has various advisory and nonexec positions in both commercial and not for profit instutions. She is nonexec board member and chairperson of the audit committee of de Staatsloterij. Nonexec board member of AZL pension solutions, member of the Thinktank of the Ministry on Infrastructure and the Environment, and member of the Thinktank on alternatives for animal testing of the Ministry of Economic Affairs.
Prof. dr. Ann Vanstraelen
Ann Vanstraelen is Full Professor of Accounting and Assurance Services at Maastricht University and serves as Head of the department of Accounting and Information Management. She coordinates the multidisciplinary research theme "Culture, Ethics and Leadership". She earned her PhD at the University of Antwerp. Her research interests relate to the broad field of auditing and assurance services, governance, corporate reporting and disclosure, with a specific focus on the quality of accounting and auditing practices.
Prof. dr. Philip Wallage
Professor of Auditing at VU University Amsterdam and University of Amsterdam