In this newsletter: FAR literature review and practice note ‘A synthesis of auditor reporting on going-concern uncertainty’ by Marshall Geiger, Anna Gold and Philip Wallage; FAR masterclass ‘Going Concern Opinions (GCOs) in Theory & Practice’ – 9 December 2019; Video interview with FAR researcher Katlijn Haesebrouck: ‘Researching the human factor in accounting’; What's driving audit fees in 2019? Podcast with FAR Board member Robert Knechel by FERF; FAR board member and managing director Olof Bik accepts chair in behavioral research in auditing at Nyenrode Business University.

Katlijn Haesebrouck is an assistant professor at the Department of Accounting and Information Management at Maastricht University. In this video she speaks about the FAR-project ‘The Effect of Audit Culture on Audit Quality’ she’s currently working on with Jasmijn Bol (Tulane University), Isabella Grabner (Vienna University) and Mark Peecher (University of Illinois at Urbana-Champaign).

FAR Literature review 'Auditor Reporting on Going-Concern Uncertainty' by Marshall Geiger, Anna Gold and Philip Wallage

The Financial Executives Research Foundation (FERF) recently spoke with FAR Academic Board Member Robert Knechel about 'what financial executives should consider when preparing for an audit, the main drivers in audit fee increases, and the impact of emerging technologies on audits.'

Prof. dr. Olof Bik delivered his inaugural speech titled: ‘Crossing the divide: behavioral research in auditing’. With this speech Bik marks his acceptance of the chair in Behavioral research in auditing at Nyenrode Business University.

FAR supports the audit firms as part of its data collection efforts with the collection of the financial statement data from sources such as the Dutch trade register, investor relations websites of listed companies, and AFM filings. Until the spring of 2019 most audit firms collected these data themselves. Some firms concluded that almost 70% of their data gathering efforts was invested in hand-collection of information from public data sources.