In this eighth episode of FARview you can listen to Professor Marshall Geiger. He is a full Professor of Accounting and the CSX Chair in Management and Accounting and Professor of Accounting at the University of Richmond, US.

An audit firm can be considered a high reliability organization, just like a hospital, an airline or a nuclear power plant. If an auditor makes a wrong judgment then it can have very serious negative consequences, even if it is about money rather than directly about human lives.

Can a company deliver what it promises? Can a company still pay its suppliers? Can investors in the company be sure that their money will not be lost? These are all questions that are currently under discussion. There is also discussion about the role that the auditor can and should play in this.

The third episode of FARview featured researcher Christian Peters as a guest. In it, he explained his research on judgment and decision making in accounting practices. Christian is a first-year PhD student at Tilburg University. His PhD is co-sponsored by FAR.

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.

Dr. Mathijs van Peteghem is Assistant Professor in accounting at Maastricht University and conducts research on corporate governance, auditing and financial reporting. The FAR project he is involved in focuses on the role of the audit committee and internal control.