FAR Masterclass Report - 15 November 2017: Masterclass by Ann Vanstraelen and Ulrike Thurheimer on Identification and negotiation of audit findings
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Prof. dr. Ann Vanstraelen
Dr. Ulrike Thürheimer
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Masterclass reports
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15-11-2017
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Report on FAR Masterclass 15 November 2017: “What do we already know about...? Identification and negotiation of audit findings”
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.
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FAR Masterclass Report (Dutch) - 15 November 2017: Masterclass by Ann Vanstraelen and Ulrike Thurheimer on Identification and negotiation of audit findings
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Prof. dr. Ann Vanstraelen
Dr. Ulrike Thürheimer
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Masterclass reports
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15-11-2017
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Details
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FAR Masterclass verslag 15 november 2017: Rechtstreekse invloed van de auditor op de kwaliteit van de jaarrekening - FAR Masterclass over “Identificatie van en onderhandeling over controlebevindingen”
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.
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Controversies in Future Audit Quality: A multi-stakeholder perspective
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MAB
FAR
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Conference Proceedings
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02-10-2017
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Based on the second International FAR Conference on 7 and 8 June 2017, a special FAR issue of Maandblad voor Accountancy en Bedrijfseconomie [MAB]
Authors
MAB
FAR
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FAR’s response to the Green Paper (29 September 2017)
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Prof. dr. Olof Bik RA
Prof. dr. Jan Bouwens
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Other Publications
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29-09-2017
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Details
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Authors
Prof. dr. Olof Bik RA
Olof Bik is professor Behavioral Research in Auditing at Nyenrode Business University. He is also a member of the daily board of the Foundation for Auditing Research (FAR). Bik worked in accounting practice for 18 years, since 2002 always in combination with a university appointment. He obtained his PhD at the University of Groningen with a dissertation on the effects of culture on accountant behavior.
Prof. dr. Jan Bouwens
Academic board member and managing director FAR
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2nd FAR International Conference Proceedings
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Conference Proceedings
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01-08-2017
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On 7 and 8 June the 2nd International FAR Conference took place which offered science and practice a platform to interact with each other on the topic ‘Controversies in Future Audit Quality – A multi-stakeholder perspective’. With a Minister of Finance issuing a challenge, a driven regulator, enthusiastic and renowned (inter)national scientists, a broad and engaged audience and a substantive debate on intriguing statements: the 2nd International FAR Conference brought the organisation and the participants what they had hoped for – and more.
Authors
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FD Artikel: Black box van de accountants gaat eindelijk open
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Prof. dr. Jan Bouwens
Prof. dr. Olof Bik RA
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Other Publications
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09-06-2017
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Het is hun ‘lovebaby’. Vijftien jaar lang hebben de Amsterdamse hoogleraar Jan Bouwens en Nyenrode-onderzoeker Olof Bik gelobbyd voor een organisatie die wetenschappelijk onderzoek doet naar de prangende vragen rond accountancy. Inmiddels is het zover. In het najaar van 2015 is de Foundation for Audit Research, kortweg FAR, geboren, en nu, anderhalf jaar later, staan de eerste onderzoeksteams op het punt om aan de slag te gaan.
Authors
Prof. dr. Jan Bouwens
Academic board member and managing director FAR
Prof. dr. Olof Bik RA
Olof Bik is professor Behavioral Research in Auditing at Nyenrode Business University. He is also a member of the daily board of the Foundation for Auditing Research (FAR). Bik worked in accounting practice for 18 years, since 2002 always in combination with a university appointment. He obtained his PhD at the University of Groningen with a dissertation on the effects of culture on accountant behavior.
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Zwijgen is zilver, spreken is goud? De invloed van leiderschap op audit kwaliteit
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Prof. dr. Olof Bik RA
Prof. dr. Jan Bouwens
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Other Publications
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19-10-2016
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Details
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Authors
Prof. dr. Olof Bik RA
Olof Bik is professor Behavioral Research in Auditing at Nyenrode Business University. He is also a member of the daily board of the Foundation for Auditing Research (FAR). Bik worked in accounting practice for 18 years, since 2002 always in combination with a university appointment. He obtained his PhD at the University of Groningen with a dissertation on the effects of culture on accountant behavior.
Prof. dr. Jan Bouwens
Academic board member and managing director FAR
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Auditors: their mindset and their decisions
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Prof. dr. Jan Bouwens
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Other Publications
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03-10-2016
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Details
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Authors
Prof. dr. Jan Bouwens
Academic board member and managing director FAR
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The governance of a quality oriented culture – In search of congruence
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Prof. dr. Olof Bik RA
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Other Publications
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03-10-2016
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Details
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Authors
Prof. dr. Olof Bik RA
Olof Bik is professor Behavioral Research in Auditing at Nyenrode Business University. He is also a member of the daily board of the Foundation for Auditing Research (FAR). Bik worked in accounting practice for 18 years, since 2002 always in combination with a university appointment. He obtained his PhD at the University of Groningen with a dissertation on the effects of culture on accountant behavior.
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What do we know about audit quality?
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MAB
FAR
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Conference Proceedings
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01-09-2016
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Details
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Based on the first International FAR Conference on 9 and 10 May 2016, a special FAR issue of Maandblad voor Accountancy en Bedrijfseconomie [MAB]
Authors
MAB
FAR
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FD: Toezichthouder die altijd slaat kweekt bange accountants - Robert Knechel
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Prof. dr. Robert Knechel
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Other Publications
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19-05-2016
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Het was even wennen voor de accountantsgemeenschap. Na honderd jaar zelfregulering leidde een aantal boekhoudaffaires aan het begin van deze eeuw (o.a . Enron en Ahold) tot de instelling van een Amerikaanse toezichthouder op accountants. In de jaren daarna gevolgd door vergelijkbare toezichthouders in Europa en elders in de wereld. Was de relatie in de beginjaren soms stormachtig met scherpe kritiek over en weer, de afgelopen jaren lijken de verhoudingen tot rust gekomen. De vaak stevige kritiek van de toezichthouder op het werk van de accountants wordt meestal zonder protest aanvaard.
Authors
Prof. dr. Robert Knechel
Knechel is a professor at the University of Florida Fisher School of Accounting since 1981. He is also a Visiting Research Professor of Auditing at the University of Auckland Business School, Research Professor in Auditing at KU Leuven and Visiting Professor Accounting & Information Management at the University of Maastricht. Knechel is a member of the Standing Advisory Group of the Public Company Accounting Oversight Board and a board member of The Foundation for Auditing Research. Knechel received his B.S. in Accounting from the University of Delaware and his Ph.D. from the University of North Carolina at Chapel Hill. In june 2018, Knechel received an honorary doctorate from BI Norwegian School of Business.
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FAR Masterclass Presentation Slides - 9 December 2019: Masterclass by Marshall Geiger, Anna Gold and Philip Wallage on Going Concern Opinions (GCO's) in Theory and Practice
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Prof. dr. Marshall Geiger
Prof. dr. Anna Gold
Prof. dr. Philip Wallage
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01-01-1970
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Authors
Prof. dr. Marshall Geiger
Marshall A. Geiger, Ph.D., CPA, is the CSX Chair in Management and Accounting and Professor of Accounting at the Robins School of Business, University of Richmond. Marshall has also been an honorary Professor of the Faculty of Business and Law at Deakin University in Australia. He graduated from Penn State University in 1988 with his Ph.D. in accounting and has published over 75 articles, a research monograph, and a Chapter in a research reference book on numerous topics in accounting, auditing and accounting education. Marshall has been recognized as the most prolific accounting scholar among all accounting Ph.Ds graduating worldwide in 1988. He is a past Editor at Auditing: A Journal of Practice & Theory, and former Associate Editor at Accounting Horizons and holds appointments on five editorial review boards of scholarly journals in the US and internationally. Marshall has delivered over 60 educational and research seminars and programs on a broad range of topics in accounting and auditing to a wide range of participants, including audit practitioners, entrepreneurs, academics, lawyers and standard-setters.
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 Review, Contemporary Accounting Research, Auditing: A Journal of Practice & Theory, Accounting Horizons, Journal of Business Ethics, and International Journal of Auditing. Professor 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. Philip Wallage
Professor of Auditing at VU University Amsterdam and University of Amsterdam
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