Online FAR International Conference 2021 - videos and presentations available
At the online International FAR Conference on 21 June 2021, you could watch and listen to four presentations.
The first presentation was by Prof. dr. Ann Vanstraelen (Maastricht University) and Dr. Ulrike Thuerheimer (UNSW Sydney), entitled “The auditor’s evaluation of misstatements”.
At the online conference Ann and Ulrike gave insight into the value of the audit by providing descriptive evidence on detected misstatements and how they are evaluated. The human factor in their research is about the process of evaluating detected misstatements, during which both auditors and clients are involved. The research project provides insights into the value that auditors create.
You can watch their presentation on our YouTube channel, the presentation itself is also available here.
The second presenter was Prof. dr. Reggy Hooghiemstra (University of Groningen).
He tries, together with his team members, to answer the following question “Why some auditors thrive while others struggle” in his research project that he presented at the conference.
Reggy combined insights on the multiple team memberships and on advice seeking. How do people approach their colleagues to learn and get advice? It relates to the Human Factor: although digitalization is becoming a bigger part of the audit, it’s still humans that are responsible. They study how people work in teams, the challenges they face, how they familiarize with other team members and how they make the best use of their teams for their personal learning curve.
His presentation is available via this link on YouTube, you can read his presentation here.
Third up were Prof. dr. Eddy Cardinaels and Dr. Evelien Reusen. They presented their research project on "Imitation behavior of junior auditors: Does it enhance or hamper audit quality?"
They shared their insights on imitation behavior and emphasized the human factor in auditing: People make mistakes, it is part of human nature. Insights on their study on junior-senior imitation were also discussed and how insights would allow for improvements in the quality of auditor judgments.
You can watch their presentation on YouTube and read their presentation here.
Last, but not least, Shane Dikolli, Associate Professor in Business Administration at the University of Virginia, Darden Business School, presented on “CEO behavioral integrity, auditor responses, and firm outcomes”.
His research interests focus on the performance evaluation of CEO’s and CEO integrity. In auditing, Shane has conducted research on auditor’s perceptions of client performance measurements and how they affect client risk assessment.
You can watch his presentation here and read his presentation here.
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