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.

In this newsletter: • Online FAR Masterclass on 4 December 2020 by Professor Mark Peecher on “Improving audit quality by enhancing auditor’s detection of markers of management deception” • Key take-aways online FAR Masterclass by Professor Jasmijn Bol on "The effect of audit culture on audit quality" – 16 October 2020 • FAR Conference editorial including Q&A on ‘Economic consequences of joint audits’ by Prof. dr. A. Schatt • FAR celebrates 5 years anniversary! • PhD defence Sanne Janssen on “The ins and outs of professional skepticism. Insights into the effect of professional skepticism traits on the inputs, process, and outputs of the audit”. • Upcoming events – save the date!

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’ .

Op vrijdag 25 september verdedigde Sanne Janssen met succes haar proefschrift getiteld ‘The Ins and Outs of Professional Skepticism - Insights into the Effects of Professional Skepticism Traits on the Inputs, Process, and Outputs of the Audit’.

Afgelopen vrijdag, 25 september, deed het FD kond van een onderzoek verricht door belangenbehartiger MidcapNL waarin deze organisatie spreekt over een stijging van de accountantskosten voor het controleren van de jaarrekening sinds 2014 van maar liefst 129,6 procent. Dit ligt volgens MidcapNL aan een gebrek aan concurrentie en keuze tussen de OOB-accountantskantoren. Er kan een aantal opmerkingen worden gemaakt bij deze cijfers.