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FAR Literature Review: Involvement in the Development of Data Analytics and Auditors’ Application of Professional Skepticism
Prof. dr. Anna Gold Prof. Joseph Brazel Dr. Justin Leiby Xiaoxing Li PhD student
Literature Reviews
17-10-2022
Details
 

Audit firms around the globe have invested heavily in a variety of audit technologies (e.g., Alles & Gray 2016; Deloitte 2016; KPMG 2016, 2019; EY 2017, 2018; PwC 2019; Bloomberg 2020; Eilifsen, Kinserdal, Messier, & McKee 2020; Austin, Carpenter, Christ, & Nielson 2021). Of these technological developments, audit data analytics (ADA) are receiving increased attention because they enable auditors to incorporate more diverse data and visualizations into their testing (i.e., graphical representations such as charts, scatter diagrams, trend lines, or maps). The American Institute of Certified Public Accountants (AICPA) defines ADA as “the science and art of discovering and analyzing patterns, identifying anomalies, and extracting other useful information in data underlying or related to the subject matter of an audit through analysis, modeling, and visualization for the purpose of planning or performing the audit” (AICPA 2015, p.92; 2017, p.1). The current study focuses on ADA visualizations, which can aid auditors when scrutinizing audit evidence and ultimately improve audit quality (e.g., AICPA 2017; Anders 2017; FRC 2017; O’Donnell, O’Mara, Rast, & Sand 2017).

Authors

Prof. dr. Anna Gold

Anna Gold is Professor of Auditing at Vrije Universiteit Amsterdam and Adjunct Professor at Norwegian School of Economics (NHH). She earned her PhD at the University of Amsterdam. Her research interests are in the judgment and decision-making area, primarily applied to the field of auditing. Her research has focused on the impact of regulatory changes (e.g., fraud consultation, audit firm rotation, and auditor reporting standard changes) on judgments and decisions of auditors, preparers, and financial statement users. She has also examined how auditors and audit firms manage errors and whether varying the error management climate affects auditors’ error reporting willingness and learning. Her current work focuses on how auditors use specialist advice, the communication between auditors and audit committees, and auditors’ use of audit technology. 

She has published her research in outlets such as The Accounting ReviewContemporary Accounting ResearchAuditing: A Journal of Practice & TheoryAccounting Horizons, Journal of Business Ethics, and International Journal of AuditingProfessor Gold currently serves as editor at The Accounting Review (2020-2023) and Maandblad voor Accountancy en Bedrijfseconomie (since 2018). She is a member of the editorial board of Auditing: A Journal of Practice and Theory.

Prof. Joseph Brazel

Joseph Brazel is the Jenkins Distinguished Professor of Accounting and a University Faculty Scholar at North Carolina State University, where he teaches undergraduate and graduate courses in auditing and assurance services. His research focuses on professional skepticism, fraud detection, data analytics, non-financial measures, investor and CFO responses to fraud red flags, fraud brainstorming, and judgment and decision-making in auditing. He has published in The Accounting Review, Journal of Accounting Research, Contemporary Accounting Research, Accounting, Organizations and Society, Review of Accounting Studies, Auditing: A Journal of Practice & Theory, and the Journal of Business Ethics. Dr. Brazel is also a monthly contributor at Forbes.com. The Center for Audit Quality (CAQ), Foundation for Auditing Research (FAR), Association of Certified Fraud Examiners (ACFE) Research Institute, International Association for Accounting Education and Research, Institute for Fraud Prevention, Financial Industry Regulatory Authority (FINRA) Investor Education Foundation, Institute of Management Accountants, Institute of Internal Auditors, Ernst and Young, KMPG, and North Carolina State University have all supplied him with grants to support his research. Dr. Brazel received the AAA/Deloitte Wildman Medal Award in 2014, presented annually to the publication judged to have made the most significant contribution to the advancement of the practice of accounting. He was engaged by the International Auditing and Assurance Standards Board (IAASB) from 2015-2016 to synthesize and present research related to professional skepticism. Dr. Brazel received the Notable Contribution to the Auditing Literature Award in 2018, which recognizes a published work of exceptional merit that makes a significant contribution to auditing or assurance research, education, or practice. In 2020, he was awarded the Best Paper Award from Behavioral Research in Accounting. He also served on the research team for the Auditing Standards Board of the American Institute of Certified Public Accountants’ (AICPA) Fraud and Going Concern Task Forces from 2022-2023. While presenting his research to many academic audiences, Dr. Brazel has also presented his research related to professional skepticism, data analytics, and fraud detection to the CAQ, FAR, Public Company Accounting Oversight Board, IAASB, Securities and Exchange Commission, ACFE, FINRA, the AICPA’s Auditing Standards Board, as well as many practitioner audiences. He has served on the American Accounting Association’s Notable Contributions to the Accounting Literature Award Selection Committee, Competitive Manuscript Award Committee, COSO Task Force, as well as the AICPA’s Assurance Research Advisory Group, and the CPA Exam’s Professional Skepticism Task Force. Prior to obtaining his Ph.D., Dr. Brazel was an audit manager with Deloitte.

Dr. Justin Leiby

Justin Leiby is an Associate Professor of Accountancy, Disruption & Innovation Scholar, & Professor Ken Perry Faculty Fellow at the University of Illinois Gies College of Business. Justin’s teaching infuses empathic decision-making concepts into auditing, analytics, and risk management, helping students “bring empathy to the data” to better serve stakeholders. Professor Leiby’s research focuses on the motivations and incentives of professionals in areas such as professional skepticism, quality control, human capital, and diversity, equity, and inclusion. Professor Leiby has published research in leading scholarly journals and has presented to a variety of scholarly, regulatory, and professional audiences in the U.S., Canada, and Europe. He earned a doctorate at the University of Illinois and undergraduate degrees in Accounting and German at the University of Pittsburgh.

Xiaoxing Li PhD student

Xiaoxing Li is a PhD candidate at the Department of Accounting, Vrije Universiteit Amsterdam. Her research interests are auditors’ judgment and decision making. She is currently working on her PhD dissertation in the areas of audit technologies and auditors’ professional skepticism.

FAR Working Paper: Well-Calibrated Professional Skepticism: Its Benefits on Auditor Responsiveness to the Risk of Material Misstatement and Its Roots in Culture Controls and Auditor Values
Prof. dr. Jasmijn Bol Prof. dr. Isabella Grabner Dr. Katlijn Haesebrouck Prof. dr. Mark E. Peecher
19-09-2022
Details
 

Using a multi-method approach, we first introduce the construct of well-calibrated professional skepticism and identify how it facilitates auditors’ response to heightened risk of material misstatement without also raising costly false alarms. We then draw on the management and management accounting literatures to identify several audit firm “soft” culture controls and

auditor-specific characteristics that we predict, and find evidence consistent with being, antecedents of well-calibrated professional skepticism. We position well-calibrated professional skepticism as an internalized value and connect it to the psychology literature on calibration. We discuss how audit firms can improve the portion of their audit professionals who are wellcalibrated professional skeptics by improved selection during recruitment of human talent and by investment in culture controls that credibly reveal a commitment to “walking the talk” when it comes to audit quality

Authors

Prof. dr. Jasmijn Bol

Professor Jasmijn Bol teaches Accounting and Controls for Operational Risk, a master’s-level class about risk and control systems at Tulane University, Freeman School of Business, USA. Her classes go beyond lectures and textbooks, incorporating interactive pedagogy and lessons drawn from her own research.

Born and raised in the Netherlands, Professor Bol has studied at universities in The Netherlands, Spain and in the U.S., and she consistently presents her research to communities across the globe. Professor Bol’s research focuses on subjectivity in compensation contracting, and she has authored and co-authored several articles that have appeared in prestigious scholarly journals. She has also earned awards for her teaching and research.

Prof. dr. Isabella Grabner

Isabella Grabner is a Professer of Management Control and Strategy Implementation at WU (Vienna University of Economics and Business).

She holds a Master’s degree in International Business from the University of Vienna and a PhD in Business Administration from WU Vienna (Title of dissertation "Creativity and Control: Conflicting Objectives?"). Before joining WU Vienna, she was a tenured faculty member at the Department of Accounting and Information Management at Maastricht University School of Business and Economics. She has also worked as visiting researcher at Emory University Goizueta Business School and the University of Technology Sydney.

Dr. Katlijn Haesebrouck

Assistant Professor Accounting & Information Management, School of Business and Economics, Maastricht University

Prof. dr. Mark E. Peecher

Mark E. Peecher , CPA, is a professor of accountancy and a Deloitte Teaching Fellow at the University of Illinois, specializing in behavioral auditing and accounting research. He holds a bachelor’s, master’s, and Ph.D. degrees in accountancy from Illinois. Prior to returning to his alma mater, he was a faculty member at the University of Washington. An active member in the AAA’s Audit Section, Mark currently serves as the Audit Section’s past president.

Professor Peecher’s business-press writings about auditing have appeared in The Wall Street Journal, and his scholarly writings have appeared in AccountingOrganizations & SocietyAuditing: A Journal of Practice & TheoryContemporary Accounting ResearchInternational Journal of AuditingJournal of Accounting ResearchOrganizational Behavior and Human Decision Processes, and The Accounting Review. He has presented his research at numerous conferences, consortia, and universities, and he has served on the editorial boards at Auditing: A Journal of Practice & TheoryThe Accounting Review, and Issues in Accounting Education. Mark enjoys teaching both undergraduate courses and doctoral seminars related to auditing. He particularly likes helping to mentor doctoral students, three of whom have won outstanding doctoral dissertation awards.


FAR Literature Review: A Systematic Literature Review on Companies’ Auditor Selection Processes
Jonas Vandennieuwenhuysen PhD student Prof. dr. Kris Hardies Prof. dr. Marie-Laure Vandenhaute Dr. Kris Hoang
Literature Reviews
16-09-2022
Details
 

We provide a systematic review of the academic literature on companies’ auditor selection process, that is, the process through which companies select and hire their auditor. Some process elements over which companies exercise discretion include the decision-makers and the extent of their influence (e.g., the audit committee, the CFO); timing (initiation, duration); the procedures and decision-making approach (e.g., formal tendering, assessment criteria, documentation, evaluation); and the eventual appointment of the auditor (e.g., shareholder voting on auditor ratification). By synthesizing the research, we identify key activities, decision points, and participants’ expectations in the selection process. We also consider academic research findings in light of practitioner guidance on best practices for auditor selection. Finally, even though most of the relevant studies use archival data to infer aspects of the selection process from associations between publicly observable auditor/company characteristics and auditor appointment outcomes, we highlight the limitations of this evidence for understanding companies’ processes, and we offer suggestions for future research. Our review provides valuable insights for audit academics, audit regulators, and practitioners interested in companies’ actual practices for auditor selection and appointment.

Authors

Jonas Vandennieuwenhuysen PhD student
Prof. dr. Kris Hardies

Kris Hardies obtained his Ph.D. from the Vrije Universiteit Brussel in 2011, worked at the University of Florida in 2012 and is currently an associate professor at the Universiteit Antwerpen where he teaches accounting and auditing at the BSc and MSc level. His research interests include professional skepticism, personality and individual differences, capital markets and firm behavior, and gender inequality. His recent research focuses on the effects of personality and individual differences among auditors on audit quality. His work has been published in journals such as Auditing: A Journal of Practice & Theory, Accounting Horizon, European Accounting Review, International Journal of Auditing, and Economics Letters.

Prof. dr. Marie-Laure Vandenhaute
Dr. Kris Hoang
Publication MAB: Let op: deze controleverklaring valt buiten AFM-toezicht
WP Tjibbe Bosman RA MSc Merel van der Kuip MSc Dr. Wim Janssen
Other Publications
28-07-2022
Details
 

Volgens de AFM-Monitor werden er in 2019 circa 19.333 wettelijke controleverklaringen in Nederland afgegeven, maar welke organisaties deze controleverklaringen voor welke verantwoordingen ontvangen en of deze gegevens publiekelijk beschikbaar zijn, is tot nu toe niet structureel in kaart gebracht. Tegelijkertijd is er steeds meer behoefte aan informatie over de kwaliteit van accountantscontrole voor de markt als geheel. Voor jaarrekeninggebruikers, beleidsmakers en andere belanghebbenden is het niet altijd duidelijk welke accountantscontroles onder de Wet toezicht accountantsorganisaties (Wta) en daarmee onder het AFM-toezicht vallen. In dit beschrijvende artikel schatten wij de aantallen Wta-controles en of deze publiekelijk beschikbaar zijn. Van de wettelijke controles zijn 18.311 verklaringen (95%) publiekelijk beschikbaar via verschillende bronnen, zoals de Kamer van Koophandel.

Authors

WP Tjibbe Bosman RA MSc
Merel van der Kuip MSc
Dr. Wim Janssen
FAR Working Paper: How do audit committees support audit engagement teams and encourage professional skepticism? A survey and experimental evidence
Prof. dr. Anna Gold Prof. Joseph Brazel Dr. Justin Leiby Tammie Schaefer PhD
Working Papers
28-03-2022
Details
 

The team explores how audit committees (ACs) support audit engagement teams and whether AC support can improve auditors’ professional skepticism. First they surveyed audit practitioners and found out that AC support is multidimensional, varies between engagements, and often is not communicated to the entire engagement team. Then it was experimentally investigated whether the explicit communication of AC support to the entire engagement team (by the partner vs. the AC chair) impacts the skepticism of auditors. While skeptical judgments are consistently high, auditors vary in their skeptical actions. When management attitudes towards the engagement team are poor, AC support communicated by the audit partner increases skeptical actions. Direct communication of support by the AC chair does not increase skepticism relative to when the partner conveys AC support. The findings of the team highlight the importance of AC support for audit teams, and the lack of AC support (or communication thereof) that exists on many audit engagements.

Authors

Prof. dr. Anna Gold

Anna Gold is Professor of Auditing at Vrije Universiteit Amsterdam and Adjunct Professor at Norwegian School of Economics (NHH). She earned her PhD at the University of Amsterdam. Her research interests are in the judgment and decision-making area, primarily applied to the field of auditing. Her research has focused on the impact of regulatory changes (e.g., fraud consultation, audit firm rotation, and auditor reporting standard changes) on judgments and decisions of auditors, preparers, and financial statement users. She has also examined how auditors and audit firms manage errors and whether varying the error management climate affects auditors’ error reporting willingness and learning. Her current work focuses on how auditors use specialist advice, the communication between auditors and audit committees, and auditors’ use of audit technology. 

She has published her research in outlets such as The Accounting ReviewContemporary Accounting ResearchAuditing: A Journal of Practice & TheoryAccounting Horizons, Journal of Business Ethics, and International Journal of AuditingProfessor Gold currently serves as editor at The Accounting Review (2020-2023) and Maandblad voor Accountancy en Bedrijfseconomie (since 2018). She is a member of the editorial board of Auditing: A Journal of Practice and Theory.

Prof. Joseph Brazel

Joseph Brazel is the Jenkins Distinguished Professor of Accounting and a University Faculty Scholar at North Carolina State University, where he teaches undergraduate and graduate courses in auditing and assurance services. His research focuses on professional skepticism, fraud detection, data analytics, non-financial measures, investor and CFO responses to fraud red flags, fraud brainstorming, and judgment and decision-making in auditing. He has published in The Accounting Review, Journal of Accounting Research, Contemporary Accounting Research, Accounting, Organizations and Society, Review of Accounting Studies, Auditing: A Journal of Practice & Theory, and the Journal of Business Ethics. Dr. Brazel is also a monthly contributor at Forbes.com. The Center for Audit Quality (CAQ), Foundation for Auditing Research (FAR), Association of Certified Fraud Examiners (ACFE) Research Institute, International Association for Accounting Education and Research, Institute for Fraud Prevention, Financial Industry Regulatory Authority (FINRA) Investor Education Foundation, Institute of Management Accountants, Institute of Internal Auditors, Ernst and Young, KMPG, and North Carolina State University have all supplied him with grants to support his research. Dr. Brazel received the AAA/Deloitte Wildman Medal Award in 2014, presented annually to the publication judged to have made the most significant contribution to the advancement of the practice of accounting. He was engaged by the International Auditing and Assurance Standards Board (IAASB) from 2015-2016 to synthesize and present research related to professional skepticism. Dr. Brazel received the Notable Contribution to the Auditing Literature Award in 2018, which recognizes a published work of exceptional merit that makes a significant contribution to auditing or assurance research, education, or practice. In 2020, he was awarded the Best Paper Award from Behavioral Research in Accounting. He also served on the research team for the Auditing Standards Board of the American Institute of Certified Public Accountants’ (AICPA) Fraud and Going Concern Task Forces from 2022-2023. While presenting his research to many academic audiences, Dr. Brazel has also presented his research related to professional skepticism, data analytics, and fraud detection to the CAQ, FAR, Public Company Accounting Oversight Board, IAASB, Securities and Exchange Commission, ACFE, FINRA, the AICPA’s Auditing Standards Board, as well as many practitioner audiences. He has served on the American Accounting Association’s Notable Contributions to the Accounting Literature Award Selection Committee, Competitive Manuscript Award Committee, COSO Task Force, as well as the AICPA’s Assurance Research Advisory Group, and the CPA Exam’s Professional Skepticism Task Force. Prior to obtaining his Ph.D., Dr. Brazel was an audit manager with Deloitte.

Dr. Justin Leiby

Justin Leiby is an Associate Professor of Accountancy, Disruption & Innovation Scholar, & Professor Ken Perry Faculty Fellow at the University of Illinois Gies College of Business. Justin’s teaching infuses empathic decision-making concepts into auditing, analytics, and risk management, helping students “bring empathy to the data” to better serve stakeholders. Professor Leiby’s research focuses on the motivations and incentives of professionals in areas such as professional skepticism, quality control, human capital, and diversity, equity, and inclusion. Professor Leiby has published research in leading scholarly journals and has presented to a variety of scholarly, regulatory, and professional audiences in the U.S., Canada, and Europe. He earned a doctorate at the University of Illinois and undergraduate degrees in Accounting and German at the University of Pittsburgh.

Tammie Schaefer PhD

Tammie Schaefer is an Assistant Professor of Accounting at the University of Missouri – Kansas City where she teaches undergraduate and graduate courses in auditing and tax. Her research focuses on fraud detection, professional skepticism, nonfinancial measures, consultations, and judgment and decision-making in auditing and tax. Her research in these areas has led to publications in The Accounting Review and Contemporary Accounting Research. The Institute for Fraud Prevention, the Center for Audit Quality, KMPG, the International Association for Accounting Education and Research, the University of South Carolina, and the University of Missouri – Kansas City have all supplied her with grants to support her research. In 2013 Tammie received the American Accounting Association Auditing Section’s Best Ph.D. Student Paper Award for her dissertation. She is a member of the AICPA’s Accounting Doctoral Scholars (ADS) Program, and prior to obtaining her Ph.D., Tammie was an audit senior with PwC.

Publication FM Magazine: "Opdrogen financiële informatie als voorteken van faillissement"
Other Publications
25-03-2022
Details
 

Bij 63% van de faillissementen gaf de accountant geen waarschuwing.

Authors

Article Accountant: Going concern-verklaring leidt maar zelden tot faillissement
Other Publications
24-03-2022
Details
 

Een going concern-verklaring leidt maar zeer zelden tot een faillissement. Dat blijkt uit een rapport over de rol van de accountant bij bedrijfscontinuïteit. Dat is gepubliceerd door de Werkgroep Continuïteit, een samenwerking tussen de NBA, SRA en accountantsorganisaties.

Authors

Publication NBA "Rapport werkgroep Continuïteit over rol accountant bij bedrijfscontinuïteit"
Other Publications
24-03-2022
Details
 

88% van de failliete organisaties deponeert voor het laatste boekjaar geen jaarrekening of 403-verklaring binnen de wettelijke termijn. Dit is een van de belangrijkste conclusies uit het rapport van de Werkgroep Continuïteit, een samenwerking tussen de NBA, SRA en accountantsorganisaties, over de rol van de accountant bij bedrijfscontinuïteit. 

Authors

FAR Literature Review: Team learning behaviors in virtual engagement teams
Iver Wiertz PhD student Prof. dr. Ann Vanstraelen Prof. dr. Roger Meuwissen RA Prof. dr. Wim Gijselaers Dr. Therese Grohnert
21-02-2022
Details
 

When teams are the prime unit of working and learning in organizations - such as is the case in accountancy firms - they face many challenges to use their potential and achieve their goals. Their business environment can be characterized by complexity and ambiguity. This requires teams to engage in team learning behaviros that allow team members to share their skills, knowledge, information, and point of view to modify team's habits and work procedures depending on what is required.

Understanding how team learning behaviors affect virtual engagement teams is the central research question in the FAR project “Virtual Audit Teamwork: working, learning, and delivering high audit quality virtually." The purpose of this literature review is twofold: On the
one hand, the research team aims to provide an overview of available insights on remote work and virtual teamwork in the auditing profession. On the other hand, the team strive to provide an overview of available literature on team learning behaviors in virtual teams to identify drivers and facilitate conditions of team learning in virtual teams. A systematic review of how team learning behaviors are affected by virtual teamwork is still missing, and we know little about how these insights relate to the auditing profession.

Authors

Iver Wiertz PhD student
Prof. dr. Ann Vanstraelen

Ann Vanstraelen is Full Professor of Accounting and Assurance Services at Maastricht University and serves as Head of the department of Accounting and Information Management. She coordinates the multidisciplinary research theme "Culture, Ethics and Leadership". She earned her PhD at the University of Antwerp. Her research interests relate to the broad field of auditing and assurance services, governance, corporate reporting and disclosure, with a specific focus on the quality of accounting and auditing practices. 

 


Prof. dr. Roger Meuwissen RA
Prof. dr. Wim Gijselaers

Wim Gijselaers is full professor in educational research, in the School of Business and Economics at Maastricht University, the Netherlands. His research focuses on educational innovation in higher education, social determinants of team cognition and team performance, and judgment and decision making in management and accounting. His educational development work focused on the further development of Problem-Based Learning within Business Education. Next to teaching in the award-winning Master program Management of Learning, he teaches as visiting professor at the University of Bern (Switzerland) in a post-graduate program for Health Care Professionals. Wim is member of advisory boards of universities in Germany and Switzerland, and serves as chief-editor of the Springer Book Series Innovation and Change in Professional Education. Next, he is affiliated with the consulting firm Learning Miles (based in Helsinki). In this role he has presented workshops for Scandinavian-based companies on topics of Innovation and Change. He was co-founder and chair of the EDINEB network in the Nineties. Next, he was the founding editor of the Springer Book Series Educational Innovation in Economics and Business. He served positions as Program Director of International Business, and Associated Dean of Education. Currently he is chair of the department of Educational Research and Development, at the School of Business and Economics (Maastricht University). Several of his PhD’s received awards for their PhD Thesis, or papers presented at meetings of the American Educational Research Association, the Association for the Advancement of Computing in Education, and the EARLI Special Interest Group 14 “Learning and Professional Development”. Together with Professor Ann Vanstraelen he coordinates the GSBE research project "Culture, Ethics, and Leadership": https://www.maastrichtuniversity.nl/research/institutes/gsbe/gsbe-research.

Dr. Therese Grohnert
FAR Research Paper - Bankruptcy and Auditor’s Reporting in The Netherlands
WP Tjibbe Bosman RA MSc
Research Paper
09-12-2021
Details
 

The team studied the reporting behavior of Dutch organizations subject to statutory audit in the three years prior to their bankruptcy. They found that only 12 percent of companies file timely audited financial statements or an exemption in the year prior to bankruptcy, 56 percent (64) in year two (three) before the bankruptcy. Second, management discloses discontinuity risks in just 29 percent of the pre-bankruptcy filing. And third, only 11 percent of organizations have a filed audit opinion for the fiscal year prior to bankruptcy. However, for the majority (63 percent or 39 instances out of 62) of audit opinions issued for the fiscal year before the insolvency, the auditor did not include a material uncertainty relating to going concern (GCO) in its audit opinion and therefore constitute a type-II GCO error (error of omission). They estimate the total GCO type-II (I) error rate at 0.03 (99.26) percent of audit opinions issued.

Authors

WP Tjibbe Bosman RA MSc
6th FAR International Conference booklet
Prof. dr. Ann Vanstraelen Dr. Ulrike Thürheimer Prof. dr. Reggy Hooghiemstra Prof. dr. Eddy Cardinaels Dr. Evelien Reusen
Conference Proceedings
30-11-2021
Details
 

On June 21, 2021, the Foundation for Auditing Research (FAR) organized its annual conference. Forced by the global health conditions the conference was organized online. That did not stop professionals and practitioners from signing up, for we welcomed 200 audit research enthusiasts, from all over the world. The audience was comprised of 50 percent academic researchers, 35 percent were practicing auditors and the other 15 percent were a mix of regulators, standard setters, and other interested parties.

The conference consisted of four sessions. The first three presentations were related to FAR studies. The fourth study was about a recent integrity study, based on American data.
The overarching theme of the conference was ‘The Human Factor’, stressing the important fact that human influence can lead to both improvements as well as deterioration of audit quality.


Authors

Prof. dr. Ann Vanstraelen

Ann Vanstraelen is Full Professor of Accounting and Assurance Services at Maastricht University and serves as Head of the department of Accounting and Information Management. She coordinates the multidisciplinary research theme "Culture, Ethics and Leadership". She earned her PhD at the University of Antwerp. Her research interests relate to the broad field of auditing and assurance services, governance, corporate reporting and disclosure, with a specific focus on the quality of accounting and auditing practices. 

 


Dr. Ulrike Thürheimer

Ulrike joined the School of Accounting at UNSW Sydney in August 2020. Prior to that, she completed her PhD in Auditing at Maastricht University, the Netherlands. Ulrike's research centers around audit quality. She is interested in how inputs to the audit, the audit process and contextual factors affect audit production and audit quality. Specifically, her research investigates the quality of group audits, the effectiveness of public oversight and auditor's incentives from regulation and litigation. 

Prof. dr. Reggy Hooghiemstra

Reggy Hooghiemstra is a professor at the University of Groningen. He has published on a wide variety of topics including board processes, corporate governance, the role of culture in auditing and accounting, and impression management. His papers have appeared in both management (e.g., Journal of Management, Journal of Business Ethics) and accounting journals (e.g., Auditing: Journal of Practice and Theory, European Accounting Review). 

Prof. dr. Eddy Cardinaels

Eddy Cardinaels (1975) is full Professor of accounting at Tilburg University and part-time professor at KU Leuven. His work combines new insights from psychology and behavioral economics to study how different information presentation (ABC, BSC, summaries of earnings releases) can affect decision making of managers within companies. Other experimental work focuses on drivers of honest reporting and social motives in inter-firm negotiations. He also conducts archival work on corporate governance examining how social connections between board members affect financial reporting, how companies use their networks to engage in tax avoidance and factors that drive (excess) compensation. 

Dr. Evelien Reusen

Evelien Reusen obtained her PhD at KU Leuven and is currently Associate Professor in Management Accounting at RSM. 

Evelien’s research concentrates on the role of control, cooperation and trust, in both intra- and interorganizational settings.

Her work has been published in Accounting, Organizations, and Society and The Journal of Supply Chain Management.

FAR Literature Review: Engaging auditors’ innovation mindset to mitigate goal conflict and improve audit effectiveness with data analytics - thinking outside of the box
Prof. dr. Anna Gold Ass. Prof. Tina D. Carpenter Prof. Margaret H. Christ
18-10-2021
Details
 

Authors

Prof. dr. Anna Gold

Anna Gold is Professor of Auditing at Vrije Universiteit Amsterdam and Adjunct Professor at Norwegian School of Economics (NHH). She earned her PhD at the University of Amsterdam. Her research interests are in the judgment and decision-making area, primarily applied to the field of auditing. Her research has focused on the impact of regulatory changes (e.g., fraud consultation, audit firm rotation, and auditor reporting standard changes) on judgments and decisions of auditors, preparers, and financial statement users. She has also examined how auditors and audit firms manage errors and whether varying the error management climate affects auditors’ error reporting willingness and learning. Her current work focuses on how auditors use specialist advice, the communication between auditors and audit committees, and auditors’ use of audit technology. 

She has published her research in outlets such as The Accounting ReviewContemporary Accounting ResearchAuditing: A Journal of Practice & TheoryAccounting Horizons, Journal of Business Ethics, and International Journal of AuditingProfessor Gold currently serves as editor at The Accounting Review (2020-2023) and Maandblad voor Accountancy en Bedrijfseconomie (since 2018). She is a member of the editorial board of Auditing: A Journal of Practice and Theory.

Ass. Prof. Tina D. Carpenter
Prof. Margaret H. Christ