Online Masterclass by Prof. dr. Eddy Cardinaels and Kristof Stouthuysen on “The impact of auditor interactions on audit quality” on 5 June 2020 As we had to cancel the Masterclass on 2 April 2020 due to the evolving situation regarding Covid-19, we are very fortunate that we were able to find a new date with Eddy Cardinaels and Kristof Stouthuysen for their Masterclass. They will now host an online session on Friday 5 June 2020 from 2:00 – 3:30 pm CET.

In this newsletter: • How is FAR dealing with Covid-19? • Open for registration: Online FAR Conference on 22 June 2020 • Open for registration: Online Masterclass by Prof. dr. Eddy Cardinaels and Kristof Stouthuysen on “The impact of auditor interactions on audit quality” on 5 June 2020 • Research synthesis on ’Going concern opinions (GCO’s) in theory and practice’ by Marshall Geiger, Anna Gold and Philip Wallage • FAR Working Paper published, entitled ‘Does status equal substance’? The effects of specialist social status on auditor assessments of complex estimates’ by Justin Leiby, Anna Gold and Kathryn Kadous • FAR Literature Review available about ‘Professional skepticism and audit committee support’ by Anna Gold, Joseph Brazel, Justin Leiby and Tammie Schaefer • FARview: new podcast series! • Reminder: FAR Call for Research Project Proposals 2020 – deadline 30 April 2020 • Other

Christian Peters is a first-year PhD student at Tilburg University. His PhD is co-sponsored by FAR. Christian conducts research on judgment and decision-making in the auditing practice. He also teaches in the field of external reporting.

In the second episode of FARview, educationalist Dr. Therese Grohnert is our guest. The FAR project she is collaborating on addresses the link between learning and decision making, the central question being how auditors can adapt to new challenges and unexpected problems.

We would like to ask you to keep the afternoon of Monday the 22nd of June open (1:00 – 4:00 pm CET). We are currently investigating the possibilities for an interesting online and interactive session.

FAR Working Paper by Justin Leiby, Anna Gold and Kathryn Kadous on Does Status Equal Substance? The Effects of Specialist Social Status on Auditor Assessments of Complex Estimates