Next to private data which is mainly collected by the liaised audit firms of FAR, most research projects ask for public data from Annual reports, registers and databases. To assist the firms in this operation, FAR works with a team of research assistants.

In this newsletter: • Latest publications: 2 FAR Working Papers by Kris Hardies, Ann Vanstraelen, Sanne Janssen and Karla Zehms on professional skepticism • Online FAR Masterclass by Prof. dr. Jeroen Suijs on “Does the private owner-managed firm audit market serve a different purpose?" on 22 January 2021 • Key take-aways online FAR Masterclass on 4 December 2020 by Professor Mark Peecher on "Assessing and addressing fraud risk based on earnings calls: effects of focusing auditors on fraud vs. management's dissonance" • Recording of the online Masterclass by Professor Jasmijn Bol available • FARview podcast #11 with Professor Jasmijn Bol (Dutch) • Key take-aways online FAR Masterclass and podcast Professor Jasmijn Bol on "The effect of audit culture on audit quality" • Round Table discussion on Audit Quality Indicators • Upcoming events – save the dates! • Other

In the 11th episode of FARview, our guest is professor Jasmijn Bol of Tulane university. On October 16th, she gave a Masterclass on the topic of audit culture and its effects on audit quality. In this podcast episode we follow up on this masterclass with an in-depth discussion.

In this newsletter: • Latest publication: FAR Practice Note about "Internal control quality and audit quality: the rol of financial analysts" by Prof. dr. C. Hofmann is now available • Online FAR Masterclass on 4 December 2020 by Professor Mark Peecher on “Assessing & Addressing Fraud Risk Based on Earnings Calls” • FAR Young Professionals – Young Academics Brown Bag Seminar on 13 November 2020 • FAR today and tomorrow • Upcoming events – save the date!

The Foundation for Auditing Research currently co-finances 17 PhD positions to facilitate rigorous academic research with practical relevance in the auditing field by talented young academics. Several of these PhD candidates recently started with their research projects. On Friday 13 November 2020, 22 young professionals and young academics met in an online brown bag seminar to give input on the research ideas of several PhD candidates.

On Friday, September 25, Dr. Sanne Janssen successfully defended her dissertation entitled: ‘The Ins and Outs of Professional Skepticism - Insights into the Effects of Professional Skepticism Traits on the Inputs, Process, and Outputs of the Audit’ .