6th FAR International Conference booklet
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
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.
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.
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).
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.
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.