FAR Conference 2022 booklet
On June 20-21 2022, the fifth physical conference of the Foundation for Auditing Research (FAR) was held at Nyenrode Business University. The theme of the conference was ‘Inside out and outside in’. This theme allowed for a broad array of sessions that took issue with the influence of internal (e.g., audit teams) and external (e.g., regulators) factors on the quality of auditing and assurance and attracted an audience comprised of practitioners, academics, regulators, standard setters and journalists. The majority of the more than 100 participants were practicing auditors (45 percent). Given FAR’s objective of using academic knowledge to improve audit quality in practice, this is a satisfying figure.
Authors
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Full Professor of Accounting and Auditing at KU Leuven
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Professor Jere Francis is ranked among the top ten academics to publish in leading scientific journals in the field of accountancy research. He won two awards from the American Accounting Association (AAA) for his substantial contribution to auditing research. He was also named Outstanding Audit Educator in 2013 by the AAA. Professor Francis served on the editorial boards of several leading scientific journals, including Abacus, Accounting Organizations & Society, Accounting & Finance, Auditing: A Journal of Practice & Theory, Contemporary Accounting Research, Journal of Accounting & Economics, Review of Accounting Studies, and The Accounting Review. In addition to being of scientific import, his research has been of practical significance to accountants and regulatory authorities and he has presented his research to leading international accountancy firms, the American Institute of Certified Public Accountants, the World Bank and the Public Company Accounting Oversight Board in the United States. As FAR Research Chair, Professor Francis conducts scientific research on the quality of audits. He will also boost auditing education in the Netherlands with the help of several PhD students as part of this chair position.
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Lena Pieper is Assistant Professor at Gies College of Business at the University of Illinois Urbana-Champaign. She joined Gies after completing a PhD from Maastricht University’s School of Business and Economics in the Netherlands. Lena spent time at Gies as a visiting PhD student in Spring 2022, and she brings research experience in auditing and leadership.
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Tjibbe Bosman is part-time PhD researcher in auditing at the Amsterdam Business School of the University of Amsterdam. Furthermore, Tjibbe is the research program manager at the Foundation for Auditing Research. He holds a MSc and BSc degree in Accountancy of Nyenrode Business University. Before moving to academia, Tjibbe worked 10 years in international audit, accounting and capital market practice at a big-4 audit firm where he completed a secondment to Munich. Tjibbe is certified public accountant in the Netherlands and Germany. Tjibbe’s PhD research is about the institutional conditions that enable and drive audit quality. Tjibbe is interested in the (potential) role of self-selection between clients and auditors, the influence of audit firm culture on audit quality and the role of empowerment and delegated responsibilities in performing high quality audits.
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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.
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My field of expertise is performance measurement and incentives and I am especially interested in the intersection between accounting and labor economics. Most of my recent work focuses on performance measurement and incentive issues related to promotions and careers in organizations, as well as the importance of supervisors in the process. My research is economics-based, quantitative empirical research, primarily using archival data (both public and proprietary).