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3rd FAR International Conference Proceedings

The timing of the third international conference of the Foundation for Auditing Research could not have been better: not even a week before it was held, the Monitoring Committee Accountancy issued its second report, with the tantalizing title Doorpakken!(Press Ahead!). Reforms in the audit profession need to be implemented more swiftly and with a more far-reaching effect, concluded the committee. This will generate momentum for the presentation of new scholarly research on improving audit quality, in which cooperation with practice is essential. After all, this cross-fertilization can move the audit profession forward, as the title of the conference already indicates. ‘We are looking for the drivers of audit quality, across the full spectrum of the profession’, says Willem Buijink, Professor at the Dutch Open University and previously at Tilburg University. Buijink is chairing the conference, which is attended by 140 participants.

Authors

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
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. dr. Olof Bik RA

Olof Bik is professor of Auditing & Assurance at the University of Groningen. In his research he takes a special interest in the study of culture, leadership, and behavior in the realm of the auditing and assurance profession, firms, and teams. Since its inception in 2015 until 2022, Bik was one of two managing directors and academic member of the Board of the Foundation for Auditing Research. He worked in the audit practice of PwC for 18 years, since 2002 always in combination with a university appointment (Groningen), and joined academia in full since 2012 (Nyenrode). 

Prof. dr. Jan Bouwens

Academic board member and managing director FAR.

Jan Bouwens is full professor of accounting at the University of Amsterdam. His previous appointment was at the Cambridge Judge Business School and Tilburg University, where he was head of the accounting department for 7 years. He was visiting professor at Harvard business school in 2013/2014.

His teaching experience extends from bachelor programs to Ph.D. programs in business economics. During the academic year 2013-2014 he taught accounting in the MBA program at Harvard Business, School, 2017/2018 and in the Cambridge MBA programs. He now teaches Management accounting and control in the masters of accounting of the University of Cambridge and at The University of Amsterdam.

In his research Jan focuses on motivating employees with targets and selecting appropriate performance measures. He publishes in the top accounting journals (e.g., JAE, JAR, management science, AOS, TAR, CAR). He writes editorials for national news papers (e.g, Finacial Times, Financieele Dagblad)

Prof. dr. Marleen Willekens

Full Professor of Accounting and Auditing at KU Leuven

Prof. dr. Jeroen Suijs

Professor of Financial Accounting at Erasmus University Rotterdam

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.


Prof. dr. Joseph Gerakos

Associate Professor of Business Administration Tuck School of business

Prof. Steven Salterio
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