Kan een onderneming wel leveren wat ze belooft? Kan een onderneming haar leveranciers nog betalen? Kunnen beleggers in de onderneming er zeker van zijn dat hun geld niet verloren gaat? Dat zijn allemaal vragen die op dit moment aan de orde zijn. Er is ook discussie over de rol die de accountant daarbij kan en moet en spelen.

FAR Literature Review and Practice Note by Ann Vanstraelen, Rogier Deumes, Sanne Janssen, Ganesh Krishnamoorthy, Mathijs van Peteghem, Caren Schelleman and Ulrike Thuerheimer.

As communicated to you earlier, we have decided to postpone the 5th FAR conference until June 2021. However, we are proud to announce that we will be hosting an interesting online and interactive session in the afternoon (1:00 - 5:30 pm CET) of Monday the 22nd of June 2020.

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 eerstejaars PhD-student aan de Universiteit van Tilburg. Zijn promotie wordt mede-gesponsord door FAR. Christian doet onderzoek naar oordeels- en besluitvorming in de accountantspraktijk. Hij verzorgt tevens onderwijs op het gebied van externe verslaggeving.