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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.

FAR's International Conference is going online again, registration has now closed.

On Monday 21 June 2021 from 12.30 till 5.30 pm CET, we will be hosting another interesting online version of our International Conference entitled "Auditing - the Human Factor". 

Please find the full conference program here, with interviews and project introductions.

This is what the program will look like:

12.30 - 12.40  Welcome and opening speech - Jan Bouwens, FAR Managing Director

12.40 - 13.10  Plenary 1 – The auditor’s evaluation of misstatements – Exploration, drivers, and consequences
Ann Vanstraelen, Maastricht University & Ulrike Thürheimer, UNSW Sydney

13:10 – 13:20  Discussant: Fabian Klar (BDO)
13:20 – 13:40  Q&A Online Audience

13:50 – 14:20  Plenary 2 – Why some auditors thrive while others struggle – The effects of multiple team membership on audit quality
Reggy Hooghiemstra, University of Groningen

14:20 – 14:30  Discussant: Esmée Hofland (Mazars)

14:30 – 14:50  Q&A Online Audience

14:50 – 15:10  Listen to a podcast with Tjibbe Bosman on “Robotic Process Automation for the Extraction of Audit Information”

15:10 – 15:40  Plenary 3 – Imitation behavior of junior auditors: Does it enhance or hamper audit quality?
Eddy Cardinaels, KU Leuven, Tilburg University & Evelien Reusen, Erasmus University Rotterdam

15:40 – 15:50  Discussant: Sytse Jousma (EY)
15:50 – 16:10  Q&A Online Audience

16:20 – 16:50  Plenary 4 – CEO behavioral integrity, auditor responses, and firm outcomes 
Shane Dikolli, Darden School of Business, University of Virginia

16:50 – 17:00  Discussants: Marnix Pouw and Rick Dekker (Deloitte)
17:00 – 17:20  Q&A Online Audience

17.20 – 17.30  Closing reflections – Jan Bouwens, FAR Managing Director


As the FAR International Conference is approaching, we talked to the presenters about their academic career, their interest in the audit profession and the role of The Human Factor in their research.

The interviews can be read here:


Curious about last year's conference? For the summary report, presentation slides and full videos, please click here.

Please find the full 2020 conference booklet here.

Back to overview
Open for registration: FAR International Conference:  Auditing - The Human Factor
  • Date:
    21 June 2021
  • Location:
    Online

The event has ended


Speakers

About the speakers

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. 

 


Dr. Ulrike Thürheimer

Dr. Ulrike Thürheimer

Ulrike joined the School of Accounting at UNSW Sydney in August 2020. Prior to that, she completed her PhD in Auditing at Maastricht University, the Netherlands. Ulrike's research centers around audit quality. She is interested in how inputs to the audit, the audit process and contextual factors affect audit production and audit quality. Specifically, her research investigates the quality of group audits, the effectiveness of public oversight and auditor's incentives from regulation and litigation. 

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). 

Prof. dr. Eddy Cardinaels

Prof. dr. Eddy Cardinaels

Eddy Cardinaels (1975) is full Professor of accounting at Tilburg University and part-time professor at KU Leuven. His work combines new insights from psychology and behavioral economics to study how different information presentation (ABC, BSC, summaries of earnings releases) can affect decision making of managers within companies. Other experimental work focuses on drivers of honest reporting and social motives in inter-firm negotiations. He also conducts archival work on corporate governance examining how social connections between board members affect financial reporting, how companies use their networks to engage in tax avoidance and factors that drive (excess) compensation. 

Dr. Evelien Reusen

Dr. Evelien Reusen

Evelien Reusen obtained her PhD at KU Leuven and is currently Associate Professor in Management Accounting at RSM. Evelien’s research concentrates on the role of control, cooperation and trust, in both intra- and interorganizational settings.

Her work has been published in Accounting, Organizations, and Society and The Journal of Supply Chain Management.