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This conference has now ended, for the summary report, presentation slides and full videos, please click here.

Please find the full conference booklet here.

Open for registration: Online FAR Conference on 22 June 2020 - Academic and practitioner insights on audit quality

As communicated to you earlier, we have decided to postpone the 5th FAR conference until June 2021. However, we are proud to announce that we will be hosting an interesting online and interactive session in the afternoon (CET) of Monday the 22nd of June 2020.

Registration for the event is now open!

Register now

This is what the program (1:00 – 5:30 pm CET) will look like:

13:00 - 13:10   Welcome and opening speech

13:10 - 13:50   Plenary 1 - Moving audit teams forward: designing firm environments for sustainable learning from errors              

Wim Gijselaers, Maastricht (Discussant: Fabian Klar, BDO)

14:00 – 14:40   Plenary 2 – How can audit committee support improve auditor’s applications of professional skepticism?

Anna Gold, Vrije Universiteit Amsterdam
Tammie Schaefer, University of Missouri - Kansas City (Discussants: Marnix Pouw & Rick Dekker, Deloitte)

14:40 – 14:55   Break

14:55 – 15:35   Plenary 3 – Going concern opinions (Keynote speaker)

Marshall Geiger, University of Richmond (Discussant: Anna Louwerse, PwC)

15:45 – 16:25   Plenary 4 – The auditees internal controls and financial reporting quality 

Jean Bédard, Laval Canada (Discussant: Emiel Koolstra, Mazars)

16:25 – 16:40   Break

16:40 – 17.20   Plenary 5 - Economic consequences of joint audit

Alain Schatt, University of Lausanne (Discussant: Lucas Conijn, EY)

17.20 – 17.30   Closing reflections  

Back to overview
Online FAR Conference on 22 June 2020
  • Date:
    22 June 2020
  • Location:

The event has ended


About the speakers

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":

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.

Prof. dr. Marshall Geiger

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. Alain Schatt

Prof. dr. Alain Schatt

Alain Schatt is Full Professor of Financial Accounting at HEC Lausanne, University of Lausanne.

Before joining HEC Lausanne, he has held different positions in academia. His research focuses on financial reporting, corporate governance and the audit market. In particular, he is interested in the consequences of specific regulations on audit quality and on the value of public firms.

Prof. dr. Jean Bédard

Prof. dr. Jean Bédard

Jean Bédard is professor at Laval University in Québec City. 

His research covers various audit subject matters and research methods; spanning, for example, auditor expertise, audit committees and corporate governance, internal control systems, professional ethics, regulation of the accounting profession, auditor judgment, and auditor report, employing experimentation, interviewing, field work, and empirical archival methods. 

Dr. Tammie Schaefer

Dr. Tammie Schaefer

Tammie Schaefer is an Assistant Professor of Accounting at the University of Missouri – Kansas City where she teaches undergraduate and graduate courses in auditing and tax. Her research focuses on fraud detection, professional skepticism, nonfinancial measures, consultations, and judgment and decision-making in auditing and tax. Her research in these areas has led to publications in The Accounting Review and Contemporary Accounting Research. The Institute for Fraud Prevention, the Center for Audit Quality, KMPG, the International Association for Accounting Education and Research, the University of South Carolina, and the University of Missouri – Kansas City have all supplied her with grants to support her research. In 2013 Tammie received the American Accounting Association Auditing Section’s Best Ph.D. Student Paper Award for her dissertation. She is a member of the AICPA’s Accounting Doctoral Scholars (ADS) Program, and prior to obtaining her Ph.D., Tammie was an audit senior with PwC.