Newsletter February 2022

Want to be the first to know? Then don't forget to follow our LinkedIn page. Did you know that FAR also has a YouTube channel? Here you can find all of the FARview Podcasts.

In this newsletter:

• Recent publication
• Online FAR Masterclass by Prof. Alain Schatt and Prof. Jean Bédard on 'Economic consequences of joint audits' on 11 March 2022
• FAR team update - vacancies
• Article 'Maintain the social contract'
• Brown Bag Seminar on 11 March 2022
• Upcoming events – save the dates!

Recent publication

A new Literature Review is available by the team of Iver Wiertz, Prof. Dr. Ann Vanstraelen, Prof. Dr. Roger Meuwissen RA, Prof. Dr. Wim Gijselaers and Dr. Therese Grohnert (all from Maastricht University). The title of this Literature Review is 'Team learning behaviors in virtual engagement teams'.

The research project is entitled 'Virtual audit teamwork: Working, learning, and delivering high audit quality virtually'.

Gaining insight into how team learning behaviors affect virtual engagement teams is the central research question in the FAR project. The purpose of this literature review is twofold: On the one hand, the research team wants to provide an overview of available insights on remote working and virtual teamwork in the audit profession. On the other hand, the team aims to provide an overview of available literature on team learning behavior in virtual teams in order to identify the drivers and facilitating conditions of team learning in virtual teams. A systematic overview of how team learning behavior is influenced by virtual teamwork is still lacking, and little is known about how these insights relate to the auditing profession.

Literature Review

Online FAR Masterclass by Prof. Alain Schatt and Prof. Jean Bédard on 'Economic consequences of joint audits' on 11 March 2022

On Friday, March 11 2022, from 3:30 - 5:00 pm, FAR will be hosting an online Masterclass on 'Improving the quality of group audits: do involvement of group auditors and component auditors matter?' with Alain Schatt (HEC Lausanne, University of Lausanne) and Jean Bédard (FSA ULaval, Laval University).

What is this Masterclass about?

Their research synthesis will present and discuss: (1) institutional aspects of joint audits: the genesis of their use in France (where it is mandatory) and in other countries, and the current interest in the UK and in The Netherlands; (2) academic arguments and empirical results concerning joint audits, in particular about the impact on market competition (i.e. market structure), audit quality and audit costs, including joint audit effectiveness.

Registration for this Masterclass is now open via the button below.

Register here for the Masterclass

FAR team update - vacancies

We currently have two open vacancies at FAR, so if you ever wondered what it is like to work with both academics and practitioners? Then don't hesitate to have a look at the vacancies and get in touch with us!

Vacancy Program Manager

Vacancy Research Data Coordinator (Dutch)

Article 'Maintain the social contract'

At the end of last year, colleague Tjibbe Bosman presented FAR research (conducted together with colleagues Merel van der Kuip and Wim Janssen) into bankruptcies in the Netherlands between 2012 and 2020.

Accountancy Vanmorgen recently featured Tjibbe, Merel and Wim's article 'Maintain the social contract' about the mandatory statutory audit in relation to bankruptcies.

Read more here (Dutch)

FAR Brown Bag Seminar 11 March 2022

On Friday, March 11 2022, from 3:30 - 4:30 p.m., FAR will organize another Brown Bag seminar for Young Academics and Young profs. This time Linde Kerckhofs (VUB, Vrije Universiteit Brussel) will present a paper about 'The Role of Partner Narcissism in a Private Market Setting: Consequences for Audit Reporting Decisions and Audit Pricing'. The presentation will be followed by a discussion by Oliver Hegers (UvA, University of Amsterdam). Afterwards the participants can ask questions.

Are you part of the target group and would you like to participate? Please send an email to info@foundationforauditingresearch.org

Upcoming events – save the dates!

Online FAR Masterclass by Prof. Alain Schatt and Prof. Jean Bédard
On Friday, March 11 2022, from 3:30 - 5:00 pm, FAR will be hosting an online Masterclass on 'Economic consequences of joint audits' with Alain Schatt (HEC Lausanne, University of Lausanne) and Jean Bédard (FSA ULaval, Laval University). You can read more in the first item of this newsletter.

FAR Young Auditing Academic Brown Bag Seminars
On Friday, March 11, from 3:30 - 4:30 p.m. CET, FAR will be hosting its next Brown Bag Seminar for Young Academics and Young Profs. Linde Kerckhofs (VUB, Vrije Universiteit Brussel) will present a paper from her team about "The Role of Partner Narcissism in a Private Market Setting: Consequences for Audit Reporting Decisions and Audit Pricing", followed by a discussion by Oliver Hegers (UvA, Universiteit van Amsterdam). Afterwards, there is an opportunity for the participants to ask questions.

On Friday 10 June, from 3:30 - 4:30 p.m. CET, FAR has already scheduled its next Brown Bag Seminar for Young Academics and Young Profs. Christian Friedrich (Technische Universität Darmstadt) will present a paper from his team on 'Audit Firm Technology and Financial Statement Audits'.

Are you part of the target group and would you like to attend as well? Please send an email to info@foundationforauditingresearch.org

FAR International Conference
We would like to let you know that we have set the date for our annual International Conference for 2022 on Monday, June 20 and Tuesday, June 21. At the moment we are busy drafting the program, but please add these dates to your calendar!

Do you have suggestions on how to improve our newsletter or news you would like to share with us? Please let us know by sending an email to info@foundationforauditingresearch.org