FAR Call for Research Projects 2025
Aimed at enhancing knowledge exchange between academia and practice and academically informing practitioners and (public) policy makers in their continuous improvement efforts with regard to the auditing profession, the Foundation for Auditing Research is issuing two topics in their Call for Research this year (2025):
Audits in the mid-size Segment:
With this Call for Research Project Proposals 2025, the Foundation for Auditing Research (FAR) invites scholars to submit a proposal for research projects that have the potential to provide academics and practitioners with insights into audits conducted by mid-size audit firms.
The call is the result of a joint working group of academics and practitioners who seek to foster research into: (1) audit and assurance services for owner-managed businesses, (2) audits of small and low complexity entities, (3) the learning climate in mid-size audit firms, and (4) tier-based regulation and related market responses. Please see the application criteria, profile, and guidance here:
Proposals Audits in the mid-size Segment
Audit Innovation:
With this Call for Research Project Proposals 2025, the Foundation for Auditing Research (FAR) invites scholars to submit a proposal for research projects that have the potential to provide academics and practitioners with insights into audit innovation.
The call is the result of a joint working group of academics and practitioners who seek to investigate how new data sources and new modes of analysis may affect future audits and audit quality. Projects on audit innovation could address four areas: (1) Data and reliability; (2) Nature of audit services; (3) Organizational impact of data-driven audits and (4) Risk assessments. Please see the application criteria, profile, and guidance here:
Proposals Audit Innovation
The application form for both Calls for Research proposals can be found here. Please note that we have changed the application procedure (also embedded in the calls).
Stage 1 (deadline 31 January 2025)
During stage 1, researchers are invited to present their research ideas on one or two pages. This proposal will be sent to and evaluated by the Scientific committee of FAR. The applicants of the selected proposals will subsequently be connected to one or two practitioners to complete their project proposal. Proposed content of the two-pager:
1. Research idea 500 words
2. Practical motivation 200 words
3. Academic motivation 200 words
4. Data requirement first indication of data requirements
5. Composition of the team
Research groups will be informed of the decision by the scientific committee no later than 15 February 2025.
Stage 2
Based on the conversation with the practitioners, the academic team prepares a full research proposal. To this end they will be teamed up with one or two practitioners to develop their research.
Research groups in accounting and auditing are invited to submit a written proposal to the Scientific Committee of FAR no later than 1 March, 2025.
The application deadline for stage 1 is January 31, 2025. For further information or questions, please contact FAR at jan.bouwens@foundationforauditingresearch.org