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FAR's 4th Annual Report

FAR's 4th Annual Report

27 Jul, 2020

We are pleased to present the fourth annual report of Stichting Foundation for Auditing Research (“FAR”) for the financial year from 1 January 2019 till 31 December 2019.

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FARview #7 with Dr. Justin Leiby

FARview #7 with Dr. Justin Leiby

24 Jul, 2020

In this 7th episode of our FARview podcast series you can listen to Dr. Justin Leiby. He is an associate professor of accountancy at the University of Illinois. His research interests have been in the area of auditing, focusing on the social aspects of auditing. You can think of social bonds, social status and empathy. In this podcast Leiby talks about two things: 1. The empathy in auditing and the effects of expert status, and 2. About his current FAR-project (with Anna Gold and Kathryn Kadous) ‘The effects of expert status on the audit of complex estimates’.

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Newsletter July 2020

Newsletter July 2020

17 Jul, 2020

In this newsletter: - Special FAR edition of ESB publication (Dutch) - Q&A follow-up sessions conference - FAR Working paper published, entitled “Moving audit teams forward – Designing firm environments for sustainable learning from errors” by Wim Gijselaers, Roger Meuwissen and Thérèse Grohnert - FARview podcast #6 with Professor Ganesh Krishnamoorthy - FAQ section on website - Upcoming event – save the date! - Other

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"Accountants doorgelicht"

"Accountants doorgelicht"

09 Jul, 2020

Op 9 juli 2020 heeft de ESB (Economisch Statistische Berichten) een dossier gepubliceerd met als titel “Accountants doorgelicht”. Dit ESB-dossier heeft tot doel bij te dragen aan de kennisdeling op het gebied van accountancyonderzoek. Er is veel onderzoek gedaan naar de kwaliteit van accountantscontroles en de veranderende rol van de accountant als gevolg van technologische ontwikkelingen en een sterkere focus op duurzaamheid in het bedrijfsleven. Toch is deze wetenschappelijke kennis tamelijk onbekend in het maatschappelijke debat. Met bijdragen van o.a. Arnoud Boot, Bart Stellinga, Mijntje Lückerath-Rovers, Robin Litjens en Leo van der Tas, Barbara Baarsma, Willem Buijink en Sanne Janssen wordt een verdere nadruk gelegd op het belang van de accountant en de rol in het bedrijfsleven.

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FARview #6 with Prof. Ganesh Krishnamoorthy

FARview #6 with Prof. Ganesh Krishnamoorthy

03 Jul, 2020

There is a lot of variability in audit committee characteristics and their effectiveness. The overall impression is that audit committees are doing a good job and that they are improving over time. An important remaining question is what really drives audit committee involvement in determining audit quality. Therefore, with his project team members, in this FAR-study, Ganesh Krishnamoorthy is looking at the determinants of audit committee involvement in the external audit quality and importantly at the impact of the involvement on final audit quality. What is the state of affairs?

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Newsletter June / July 2020

Newsletter June / July 2020

01 Jul, 2020

In this newsletter: • Online FAR Conference on 22 June 2020 – summary: “Issuing Going Concern Opinions Resembles COVID-19 approach” • Online FAR Masterclass by Prof. dr. Eddy Cardinaels and Prof. dr. Kristof Stouthuysen on “The impact of auditor interactions on audit quality” on 5 June 2020 • FARview: new podcast #5 with Professor Bart Dierynck (Dutch) • Article FAR researcher Prof. dr. Anna Gold in EY's magazine "Zicht op toezicht" (Dutch) • Save the date: Next year’s FAR International Conference on 21 and 22 June 2021 • Other

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