We cordially invite you to join us for the 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 is 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.

We are happy to announce that our Keynote Speakers this year will be 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

This year’s conference will again be chaired by Willem Buijink (professor of accounting at Open Universiteit and board member of the FAR).

We are furthermore happy to be able to announce the following presentations by FAR Research Groups on (intermediate) research findings or new research projects (which will be discussed at 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)

Lastly, we are happy to have Murray Barrick (Texas A&M University) and Jere Francis (FAR Audit Research Chair at Maastricht University) as invited speakers on Accounting students’ values fit to the firms during recruiting.

Curious about last year’s conference? Watch the video or read all about it here


The conference is particularly of interest to audit researchers, audit practitioners and firm management, auditing standard setters, audit supervisors and auditing teachers. The conference is open to everyone, free of charge and will be provided in English. Dutch credits for permanent education (PE hours) apply.

You can register for this event by clicking on the button to your right. Closing date is Monday 27 May at 23:59.

Additional information:
The conference will take place in Breukelen, which is conveniently located near Schiphol Airport.

Accommodation
Accommodation is available at the Van der Valk Hotel in Breukelen and needs to be arranged by yourself. Please note that FAR has made price arrangements for visitors of the conference of €125 per night including breakfast. To be eligible, please mention booking code HB-GF58224 (FAR Conference) during your booking.

Other conferences
We would like to point out that the International FAR Conference is conveniently scheduled in between three other interesting conferences:

The British Accounting & Finance Association Auditing [BAFA] Conference in Birmingham, UK on 23 and 24 May 2019.

The European Accounting Association [EAA] Congress in Paphos, Cyprus from the 29th until the 31st of May 2019. Please note that Amsterdam Schiphol Airport (near where the FAR conference will take place) is one of the best hubs for flights in and out of Cyprus (the EEA Conference).

The International Symposium on Audit Research [ISAR] in Boston, USA on 7 and 8 June 2019.



Full program:  

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
  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?
 
  • Effect of prompting auditors to listen for fraud markers or for management dissonance.
  • Effect of earnings call being one’s own audit client or just a client of one’s firm.
  • Experiment embedded in the field on live audit engagements.
  • Preliminary findings.

Mark Peecher, University of Illinois  

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
 
  • Auditors are more willing to rely on specialist opinions that disagree with the client when experts have higher social status;
  • Auditors assess expert competence higher when expert social status is higher, but higher competence assessments actually lead to more agreement with the client, as opposed to more even-handed use of specialist input;
  • To avoid biased use of competence assessments, auditors could limit effort towards assessing expert competence - which could be done at the firm level - and have limited information about specialist backgrounds.
Justin Leiby, University of Illinois  
15.45 – 16.15 Plenary 4 – Multiple team membership and quality threatening behaviors
 
  • In this study, we focus on the relationship between multiple team memberships (MTMs) and quality threatening behaviors (QTBs);
  • Relying on survey data, we not only find a curvilinear relationship between MTMs and QTBs, but also that both learning and auditor resilience affect this relationship;
  • Our study provides insights into how to organize auditors’ work and improve their performance.
  • Reggy Hooghiemstra, University of Groningen 
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
 
  • Financial reporting outcomes are a joint result of the audit firm’s environment, the audit’s process, and client characteristics;
  • These factors should relate to the audit risk model (i.e., client, inherent, and detection risks determine audit risk);
  • Extensive academic research investigates whether variation in these factors captures audit quality;
  • Going forward, how can we extend our understanding of the drivers of audit and financial reporting quality?
Keynote speaker Miguel Minutti-Meza, University of Miami 
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 acounting students
 
  • Why fit matters to accounting students when selecting a potential employer.
  • Why fit matters to your firm.
  • Steps you can take to find the Perfect Fit.

Invited speaker Murray Barrick, Texas A&M University, Q&A by Jere Francis, FAR Audit Research Chair and Professor of Auditing at Maastricht University. 

9:30 – 10.15 Plenary 7 - Research Findings and Practitioner Perspectives on Auditor Reporting for Going-Concern Uncertainty
 
  • Recent research findings on auditor reporting on going concern uncertainty.
  • Practitioner perspectives of research findings and of the difficult issues in practice.
  • Future research areas and issues.

Marshall Geiger, University of Richmond, Anna Gold, Vrije Universiteit Amsterdam and Philip Wallage, Vrije Universiteit Amsterdam /University of Amsterdam  

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
 
  • Improving the understanding of the impact of professional skepticism on the audit process and outcomes, and the moderating role of organizational conditions.
  • Variations in professional skepticism profiles.
  • Fraud brainstorming, valuation judgments and analytical procedures.
  • Presentation of first descriptive statistics.

Ann Vanstraelen, Maastricht University & Sanne Janssen, Maastricht University/ University of Antwerp + Q&A

11.15 – 12.00 Plenary 9 – Reclaiming the Economic Imperative of Auditing
 
  • The potential role of auditing in the current and future financial reporting ecosystem.
  • The need to adapt to rapid changes in the nature and speed of information in capital markets.
  • The evolving role of regulation in facilitating development of the auditing profession within this ecosystem.
  • The nature of the audit process and knowledge structures needed within audit firms.
Keynote speaker Robert Knechel, University of Florida & FAR Board Member 
12.00 – 12.30 Closing reflections
   
12:30 – 13:30 Lunch
  Central hall in the Main Building (Albert Heijn / De Rooij)


Back to overview
4th International FAR Conference
  • 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 Lunch

    Language: English

  • Register here

Event starts in:

9 d. 14:59:4

Speakers

About the speakers

Prof. Murray R. Barrick PhD

Prof. Murray R. Barrick PhD

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

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. Jere R. Francis PhD

Prof. Jere R. Francis PhD

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. Marshall Geiger PhD

Prof. Marshall Geiger PhD

CSX Chair in Management and Accounting Professor of Accounting University of Richmond

Prof. dr. Anna Gold

Prof. dr. Anna Gold

Anna Gold obtained her Ph.D. from the University of Amsterdam in 2004, worked as an assistant professor at Rotterdam School of Management, Erasmus University for six years and is currently professor at the Vrije Universiteit Amsterdam where she teaches Auditing at the BSc and MSc level, as well as PhD courses in Auditing and Experimental Methods. Anna’s 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, on judgments and decisions of auditors and financial statement users. Her recent work focuses on how auditors and audit firms handle errors and whether varying the error management climate affects auditors’ error reporting willingness and audit firm learning. Anna’s work and her publications have appeared in a number of prestigious journals such as The Accounting Review, Accounting Horizons, Journal of Business Ethics, and International Journal of Auditing.

Prof. dr. Reggy Hooghiemstra

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). 

Drs. Sanne Janssen

Drs. Sanne Janssen

PhD Researcher at University of Antwerp & Maastricht University

Prof. Robert Knechel PhD

Prof. Robert Knechel PhD

Knechel is a professor at the University of Florida Fisher School of Accounting since 1981. He is also a Visiting Research Professor of Auditing at the University of Auckland Business School, Research Professor in Auditing at KU Leuven and Visiting Professor Accounting & Information Management at the University of Maastricht. Knechel is a member of the Standing Advisory Group of the Public Company Accounting Oversight Board and a board member of The Foundation for Auditing Research. Knechel received his B.S. in Accounting from the University of Delaware and his Ph.D. from the University of North Carolina at Chapel Hill. In june 2018, Knechel received an honorary doctorate from BI Norwegian School of Business. 

Prof. Justin Leiby PhD

Prof. Justin Leiby PhD

Associate Professor of Accountancy and Professor Ken Perry Faculty Fellow University of Illinois

Prof. Miquel Minutti-Meza PhD

Prof. Miquel Minutti-Meza PhD

Associate Professor in Accounting, University of Miami

Prof. Mark E. Peecher PhD

Prof. Mark E. Peecher PhD

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 AccountingOrganizations & SocietyAuditing: A Journal of Practice & TheoryContemporary Accounting ResearchInternational Journal of AuditingJournal of Accounting ResearchOrganizational 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 & TheoryThe 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

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

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. She has been involved in several research projects including commissioned research by ACCA, IFAC and the European Commission. Ann Vanstraelen has published in journals including The Accounting Review, Contemporary Accounting Research, Review of Accounting Studies, Auditing: A Journal of Practice and Theory, European Accounting Review, Journal of Accounting, Auditing and Finance, and Accounting and Business Research. She serves as an editor of Auditing: A Journal of Practice and Theory and is member of several editorial boards. Ann Vanstraelen is actively involved in the European Accounting Association in various functions, including national representative of the Netherlands, member of the Standing Scientific Committee, and chair of the organizing committee of the 2016 EAA Conference in Maastricht.

 


Prof. dr. Philip Wallage

Prof. dr. Philip Wallage

Professor of Auditing at VU University Amsterdam and University of Amsterdam