In this newsletter: • Latest publication: FAR Practice Note about "Internal control quality and audit quality: the rol of financial analysts" by Prof. dr. C. Hofmann is now available • Online FAR Masterclass on 4 December 2020 by Professor Mark Peecher on “Assessing & Addressing Fraud Risk Based on Earnings Calls” • FAR Young Professionals – Young Academics Brown Bag Seminar on 13 November 2020 • FAR today and tomorrow • Upcoming events – save the date!

In this newsletter: • Online FAR Masterclass on 4 December 2020 by Professor Mark Peecher on “Improving audit quality by enhancing auditor’s detection of markers of management deception” • Key take-aways online FAR Masterclass by Professor Jasmijn Bol on "The effect of audit culture on audit quality" – 16 October 2020 • FAR Conference editorial including Q&A on ‘Economic consequences of joint audits’ by Prof. dr. A. Schatt • FAR celebrates 5 years anniversary! • PhD defence Sanne Janssen on “The ins and outs of professional skepticism. Insights into the effect of professional skepticism traits on the inputs, process, and outputs of the audit”. • Upcoming events – save the date!

Op vrijdag 25 september heeft Sanne Janssen met succes haar proefschrift getiteld ‘The Ins and Outs of Professional Skepticism. Insights into the Effects of Professional Skepticism Traits on the Inputs, Process, and Outputs of the Audit’ verdedigd. Sanne is ook onderzoeker voor FAR, de hoofdstukken 2 en 3 van haar proefschrift hebben betrekking op het FAR onderzoek ‘project 2016B05 Hardies’ van prof. K. Hardies met als titel ‘Professional Skepticism Profiles, Effects on Audit Processes and Outcomes, and the Moderating Role of Audit Firm Culture’.

Afgelopen vrijdag, 25 september, deed het FD kond van een onderzoek verricht door belangenbehartiger MidcapNL waarin deze organisatie spreekt over een stijging van de accountantskosten voor het controleren van de jaarrekening sinds 2014 van maar liefst 129,6 procent. Dit ligt volgens MidcapNL aan een gebrek aan concurrentie en keuze tussen de OOB-accountantskantoren. Er kan een aantal opmerkingen worden gemaakt bij deze cijfers.

Our guest for the ninth episode of FARview is professor Wim Gijselaers. Gijselaers is professor of educational research at the School of Business and Economics at Maastricht University. 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. In this podcast, Gijselaers answers the questions that could not be answered after his presentation during the FAR Conference, due to time constraints. Although this interview was planned to be an extension of the Q&A-session, it evolved into a broader podcast. So, this podcast went beyond answering the remaining conference questions.

In this newsletter: • Reminder: Online FAR Masterclass by Professor Jasmijn Bol on "The effect of audit culture on audit quality" – 16 October 2020 • Q&A follow up session FAR Conference with Professor Marshall Geiger • FAR Practice note and paper by Professor Alain Schatt and Professor Jean Bédard on the “Economic consequences of joint audit” • FAR Literature review on “Internal Control Quality and Audit Quality” by Prof. Dr. Christian Hofmann and his team • ESB publication “Accountants doorgelicht” presented to the Dutch House of Representatives (NED) • Upcoming events – save the dates! • Other