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Newsletter May 2021

31 May 2021

Newsletter May 2021

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Latest publication:

  • FAR Professional Paper: "Hoe leren goed te leren?" (Dutch)

Also in this newsletter:

  • Calls for Research 2021
  • Online FAR International Conference "Auditing - The Human Factor" on Monday 21 June 2021
  • FAR Conference - Interviews (part 1)
  • Summary of the online FAR Masterclass by Prof. dr. Christian Hofmann and his team on "Internal control quality and audit quality"
  • FAR Young Auditing Academic Brown Bag Seminars
  • Upcoming events – save the dates!

Latest publication:

We have a new Professional Paper available on our website entitled "Hoe leren goed te leren?", written by Luc Quadackers.

Accountancy firms are busy understanding the determinants of audit quality and sharpening their policies on that basis. Much attention is paid to creating a quality-oriented culture and facilitating adequate learning behavior. Recent research by Maastricht University provides important insights into this. The results show that tone at the top, infrastructure, corporate culture and job resources have an important influence on learning behavior. For example: the extent to which there is room to express differences of opinion to each other influences the quality of the work delivered.

Read the paper here (Dutch)

Calls for Research 2021

Aimed at enhancing knowledge exchange between academia and practice and academically informing practitioners and (public) policy makers in their continuous improvement efforts with regard to the auditing profession, the Foundation for Auditing Research issues two Calls for Research this year (2021):  

Call for Empirical Research Project Proposals 2021

This is our regular yearly call for research projects, this year focused on three specific topics, while FAR is also open to empirical research proposals on other research questions and topics within the research objectives and focus set-out in this call. FAR supports research projects that adopt an interdisciplinary approach by using multiple research approaches and methods. Support that FAR will provide for empirical research projects may include, but is not limited to, access to (proprietary and publicly available) archival data and practitioners for survey research, experiments, interviews and field case/event studies of the nine participating Big 4 and Mid-Tier audit firms. FAR empirical research projects generally have a project timeline of one to four years (depending on the scope of the research project) and include a research synthesis at the start and proactive contributions to FAR’s knowledge dissemination strategy such as practice notes, society papers, masterclasses, and conference presentations. Please see the 2021 Call for Empirical Research Project Proposals here:

Emperical Research Proposals

Special Call for “Thematic Research Program” proposals 2021

With this Call for “Thematic Research Program” Proposals 2021 we invite university auditing research departments and scholars to submit a proposal for a research program geared towards audit research themes that require an interactive dialogue and knowledge exchange between practice and science to develop a coherent series of empirical research projects. A FAR Thematic Research Program should add to achieving FAR’s objectives of stimulating in depth, relevant, and coherent audit quality research, increasing knowledge dissemination, and strengthening the auditing research faculty and community in the Netherlands through support of research financing and data access. The themes that FAR would like to develop over a period of time currently are (1) “Audit quality within the corporate reporting and assurance supply chain (eco system)” and (2) “Audit firm Quality Management Systems and audit quality”. Please see the application criteria, profile, and guidance here:

Thematic Research Program

The application form for both Calls for Research proposals can be found here:

Application form

The application deadline for both calls is September 15th, 2021. For further information or questions, please contact FAR at

Online FAR International Conference "Auditing - The Human Factor" on Monday 21 June 2021

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. The program for the day is:

  • Professor Ann Vanstraelen (Maastricht University) & Dr. Ulrike Thürheimer (UNSW, Sydney) on "The auditor’s evaluation of misstatements – exploration, drivers, and consequences"
  • Professor Reggy Hooghiemstra (University of Groningen) on "Why some auditors thrive while others struggle – The effects of multiple team membership on audit quality"
  • Professor Eddy Cardinaels (KU Leuven) & Dr. Evelien Reusen (RSM, Erasmus University Rotterdam) on "Imitation behavior of junior auditors: Does it enhance or hamper audit quality?"
  • Professor Shane Dikolli (Darden School of Business, University of Virginia) over "CEO behavioral integrity, auditor responses, and firm outcomes"

During the break you can listen to a podcast with Tjibbe Bosman on "Robotic Process Automation for the Extraction of Audit Information".

Check this page on our website for the full program.

You can register now for the online Conference:

Register now

FAR Conference - Interviews (part 1)

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.

First up are Ann Vanstraelen and Ulrike Thürheimer. For the 2016B04 project, their aim is to show the value of the audit by studying the evaluation of identified misstatements.

According to Ulrike, “It’s important for research to stay close to and to be informative for practice, but also standard-setters and regulators. Ultimately, we as researchers also want to have impact.”

For the full interview, please click the button below. The interviews with all presenters will be published eachTuesday up until the conference on our website.

For the full program of the conference, you can also visit our website.

Interview Ann Vanstraelen and Ulrike Thuerheimer

Summary of the online FAR Masterclass by Prof. dr. Christian Hofmann and his team on "Internal control quality and audit quality"

On Tuesday, May 18, a FAR Masterclass was presented by Christian Hofmann, Sebastian Kuhn, Jeroen van Raak and Nina Schwaiger. Except for Jeroen (who works at the University of Amsterdam), the team members are affiliated with LMU Munich in Germany. The masterclass is based on a related FAR study by Christian Hofmann and his team.

The abstract is now available and can be read via the button below.

The recording of the Masterclass will follow soon.

Summary online Masterclass

FAR Young Auditing Academic Brown Bag Seminars

After a successful launch in November, FAR hosted a second Brown Bag Seminar for young academics and young professionals on Friday, April 16. Meanwhile, the next session is scheduled for next Friday, June 25 from 3:30 - 4:30 pm.

In these seminars, PhD students have the opportunity to meet each other, pitch their research ideas, exchange ideas and receive valuable feedback and suggestions from their peers in academia and practice.

FAR co-funds 11 talented PhD students on various FAR research projects. Starting in 2020, FAR is also funding five PhD research projects, all of which address current and relevant topics for the audit profession.
Check out our PhD page for more information about the students and the research projects they are working on.

Want to participate in the June seminar or subsequent seminars as a young academic or young prof? Please send an email to

Upcoming events – save the dates!

FAR International Conference 2021

On Monday 21 June from 12.30 to 17.30 CET, FAR will organize another online International Conference. The theme this year is "Auditing - the Human Factor". Register now for an interesting afternoon! Registration is now open, see also earlier in this newsletter.

FAR Young Auditing Academic Brown Bag Seminars
On Friday, June 25 from 3:30 - 4:30 p.m. CET, FAR is hosting its next Brown Bag Seminar for Young Academics and Young Pros. Are you part of the target group and would you like to attend as well? Please send an email to

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

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