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This conference has now ended.

Please find the aftermovie here.

For the summary report in Accountant.nl (in Dutch), please click here.

Below you can find all the presentation slides:

Visual recordings of all the plenaries:

Judgment and decision making in accounting  - Kathryn Kadous
Moving audit teams forward 2.0 – fostering audit quality through culture and professional behaviours - Wim Gijselaers & Therese Grohnert
The effects of expert status on the audit of complex estimates - Justin Leiby
Thinking outside of the box: engaging auditors’ innovation mindset to improve auditors’ fraud actions in a data-analytic environment - Anna Gold & Sara Bibler
Internal control quality, audit team composition, and audit quality - Nina Schwaiger & Sebastian Kuhn
Professional skepticism and auditor behavior - Kris Hardies

Panel discussion – Most important current issues in auditing - Robin Beijen, Guy Dassen, Christian Peters & Sanne van Duin
Panel discussion ICAEW - John Boulton, Caroline Monk, John Toon & James Berridge
A summary of this panel discussion can be found here:
Panel discussion innovation (EN)
Paneldiscussie innovatie (NL)

We are very happy to announce the 2023 FAR Conference: Auditors and their Judgments. This year’s conference seeks to understand the role of judgments in audit processes and in audit opinions. To that effect we want to discuss how current methods of collecting and presenting audit evidence affect judgments auditors make.

During the conference we will discuss research papers from acclaimed researchers colored with insights of the best practitioners on how judgments come about and how they are affected by choices made by audit firm polices and the structure of audit engagements.

As every year we want to make sure that practitioners and academics talk about their joint passion: Audits.

Please find the full program here.

Throughout the conference there will be ample opportunity to share and discuss research opportunities and projects for the research agenda of FAR. The conference is open to everyone, free of charge and will be provided in English.

Conference venue Nyenrode Business Universiteit Straatweg 25 3621 BG Breukelen, the Netherlands.

For the directions to and a campus map of the Nyenrode Business Universiteit, please download here the English or Dutch version. If you come by car, there are more than 1,000 free parking spaces on the Nyenrode estate. In parking area C, you will also find charging points for electric and plug-in hybrid cars and for electric bicycles and scooters. Please note that parking on campus is unreserved and is available on a first-come-first-served basis.

By clicking on the button below you can register for this event. Registration closes on 11 June 11:00 pm CET.

Register here

We are looking forward to welcoming you in Breukelen on 19 and 20 June 2023!

Back to overview
FAR Conference 2023
  • Date:
    19 & 20 June 2023
  • Location:
    Nyenrode Business Universiteit, Breukelen

The event has ended


Speakers

About the speakers

Prof. dr. Kathryn Kadous

Prof. dr. Kathryn Kadous

Kathryn Kadous is the Schaefer Chaired Professor of Accounting and the Director and Associate Dean of the Ph.D. Program at Emory University's Goizueta Business School. She earned a PhD from the University of Illinois. Prior to that, she worked as an auditor and controller. Professor Kadous' research considers judgment and decision-making issues in auditing and accounting. Her current research is focused primarily on using psychology theory to improve auditor decision making and on identifying the antecedents of auditor skepticism. Professor Kadous' research has been published in The Accounting Review, Contemporary Accounting Research, Journal of Accounting Research, Organizational Behavior and Human Decision Processes, The Journal of Behavioral Finance, and Auditing: A Journal of Practice and Theory. 

Professor Kadous has served two terms as an editor for The Accounting Review and two terms as an editor for Auditing: A Journal of Practice & Theory. She serves on several editorial boards and has served on various research and publications related committees and tasks forces for the American Accounting Association (AAA) and the Auditing and Accounting, Behavior, and Organizations Sections of the AAA. She is currently Vice-President (Academic) of the Auditing Section of the American Accounting Association.

Prof. dr. Wim Gijselaers

Prof. dr. Wim Gijselaers

Wim Gijselaers is full professor in educational research, in the School of Business and Economics at Maastricht University, the Netherlands. His research focuses on educational innovation in higher education, social determinants of team cognition and team performance, and judgment and decision making in management and accounting. His educational development work focused on the further development of Problem-Based Learning within Business Education. Next to teaching in the award-winning Master program Management of Learning, he teaches as visiting professor at the University of Bern (Switzerland) in a post-graduate program for Health Care Professionals. Wim is member of advisory boards of universities in Germany and Switzerland, and serves as chief-editor of the Springer Book Series Innovation and Change in Professional Education. Next, he is affiliated with the consulting firm Learning Miles (based in Helsinki). In this role he has presented workshops for Scandinavian-based companies on topics of Innovation and Change. He was co-founder and chair of the EDINEB network in the Nineties. Next, he was the founding editor of the Springer Book Series Educational Innovation in Economics and Business. He served positions as Program Director of International Business, and Associated Dean of Education. Currently he is chair of the department of Educational Research and Development, at the School of Business and Economics (Maastricht University). Several of his PhD’s received awards for their PhD Thesis, or papers presented at meetings of the American Educational Research Association, the Association for the Advancement of Computing in Education, and the EARLI Special Interest Group 14 “Learning and Professional Development”. Together with Professor Ann Vanstraelen he coordinates the GSBE research project "Culture, Ethics, and Leadership": https://www.maastrichtuniversity.nl/research/institutes/gsbe/gsbe-research.

Dr. Therese Grohnert

Dr. Therese Grohnert

Dr. Justin Leiby

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. Anna Gold

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 ReviewContemporary Accounting ResearchAuditing: A Journal of Practice & TheoryAccounting Horizons, Journal of Business Ethics, and International Journal of AuditingProfessor 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.

Sara Bibler CPA

Sara Bibler CPA

Dr. Nina Schwaiger

Dr. Nina Schwaiger

Sebastian Kuhn PhD student

Sebastian Kuhn PhD student

Prof. dr. Kris Hardies

Prof. dr. Kris Hardies

Kris Hardies obtained his Ph.D. from the Vrije Universiteit Brussel in 2011, worked at the University of Florida in 2012 and is currently an associate professor at the Universiteit Antwerpen where he teaches accounting and auditing at the BSc and MSc level. His research interests include professional skepticism, personality and individual differences, capital markets and firm behavior, and gender inequality. His recent research focuses on the effects of personality and individual differences among auditors on audit quality. His work has been published in journals such as Auditing: A Journal of Practice & Theory, Accounting Horizon, European Accounting Review, International Journal of Auditing, and Economics Letters.