Newsletter November 2021
30 November 2021
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In this newsletter:
- Recent publication
- FARview #18 with Eddy Cardinaels and Simon Dekeyser on 'Workload allocation process within audit firms' (Dutch)
- Summary of the online FAR Masterclass by Anna Gold and Andrew Trotman about 'Improving the quality of global group audits: do group auditor involvement and component auditor involvement matter?'
- FAR Vacancy Data Research Coordinator
- FAR Brown Bag Seminar on 3 December 2021
- NBA Webinar on 9 December 2021
- Upcoming events – save the dates
Recent publication:
We are proud to present the FAR Conference 2021 Report!
In this booklet summaries of the four presentations can be read, including the accompanying drawings. Also included are links to the presentations itself and to the projects underlying the presentations.
FARview #18 with Eddy Cardinaels and Simon Dekeyser (Dutch)
FARview podcast number 18 is now online. In this podcast you can listen to Eddy Cardinaels (Tilburg University and KU Leuven) and Simon Dekeyser (KU Leuven) about their research 'Workload allocation process within audit firms'.
The researchers are currently conducting interviews with lead partners of audit firms and members of the planning departments of the firms.
One of the goals of a planning department is to match lead auditors and clients in the best way possible. This can be tricky because both lead partners and clients may have their own motivations to influence this match. On the one hand, lead partners may (for example) have a preference for certain clients because they fit better into their intended career path. On the other hand, for clients (for example), reputational aspects of lead partners may prevail over quality improvement.
The analyses have not yet been completed, but the interviews conducted show, among other things, that the pairing of lead partners and clients is largely based on expertise, as might be expected. Yet other incentives also seem to play a role. For example, the researchers see that lead partners sometimes differ in their risk appetite with respect to clients, for example because they still have to prove themselves in the area of their specialization. However, quality now seems to be a high priority for all parties.
In follow-up research, the researchers hope to be able to link their findings to audit quality.
More info on this project (2019B03)
Summary online FAR Masterclass by Anna Gold and Andrew Trotman on 'Improving the quality of global group audits: do group auditor involvement and component auditor involvement matter?'
On Friday November 19th, Anna Gold (Vrije Universiteit Amsterdam) and Andrew Trotman (Northeastern University, D'Amore-McKim School of Business) presented a masterclass on their FAR-study 'Improving the quality of global group audits: do group auditor involvement and component auditor involvement matter?'
In their study, Gold and Trotman have surveyed component auditors in the Netherlands to identify underlying root causes for the lower quality group audits and drivers of higher audit quality. They look at how engagement characteristics and coordination strategies (as well as communication behaviors) of both the group auditor and component auditor determine the audit quality of group audits, as viewed from the angle of the component auditor. The focus of the study is on group auditor involvement and communication during staffing, planning, fieldwork and review.
Please click here for the full masterclass summary.
During the masterclass there was ample discussion and brainstorming going on. Please refer to the full video registration for more details.
More information on the project (2016B06) can be found here.
FAR vacancy Research Data Coordinator
Are you looking for a new job in a fun team? This is a great opportunity to make a difference in science and practice.
We are looking for a Research Data Coordinator, who will be implementing the Data Gathering program!
If you would like to know more about this position, click on the button at the bottom of this text.
Do you have any questions after reading the job description? Send an email to info@foundationforauditingresearch.org and one of our colleagues will contact you as soon as possible.
FAR Brown Bag Seminar 3 December 2021
On Friday, December 3, from 3:30 -16:30 p.m., FAR will organize another Brown Bag seminar for Young Academics and Young profs. This time Lena Pieper (Maastricht University) will present her paper 'What is it about auditors that matters? An exploration of auditors' personality, skills and performance'.
The presentation will be followed by a discussion by Linde Kerckhofs (VUB, Vrije Universiteit Brussel). 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
NBA Seminar on December 9 on 'Continuity: our common interest' (Dutch)
The Netherlands Institute of Chartered Accountants (NBA) is organizing the webinar 'Continuity: our common interest', on the role of the external accountant in the (dis)continuity of organizations, on December 9 from 15.00 - 16.30 hours.
During the webinar, results from various parts of the research conducted will be shared, including the data analysis conducted by FAR on bankruptcies between 2012 and 2020. Our colleague Tjibbe Bosman co-performed this research and gives a sneak preview in a vlog with Agnes Koops-Aukes (link below).
If you want more information about the webinar or want to register, click on the second button below this message.
The Continuity Working Group is a collaboration between the NBA, SRA and accountancy organisations and works on behalf of the Public Interest Steering Group on the above theme in the accountancy profession.
Vlog with Tjibbe Bosman and Agnes Koops
Upcoming events – save the dates!
FAR Young Auditing Academic Brown Bag Seminars
On Friday, March 11 2022, from 3:30 - 4:30 p.m. CET, FAR is hosting its next Brown Bag Seminar for Young Academics and Young Profs. Linde Kerckhofs (VUB, Vrije Universiteit Brussel) will present a paper then. More info about the seminar will follow soon.
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 2022
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 setting the program, but please add these dates to your calendar for next year!
Online FAR Masterclass by Prof. Jean Bédard
This Masterclass has been postponed for the time being. As soon as we have a new date, we will let you know through our various channels.
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