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Publications

Papers
Author
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Date
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Name Author Tags Date    
FAR Working Paper 2020/03-02 (updated feb 2024): Does status equal substance? The effects of specialist social status on auditor assessments of complex estimates
Dr. Justin Leiby Prof. dr. Anna Gold Prof. dr. Kathryn Kadous
Working Papers
27-02-2024
Details
FAR Literature review - Learning in the auditing profession: A framework and future directions
Prof. dr. Bart Dierynck Prof. dr. Kathryn Kadous Dr. Christian Peters
Literature Reviews
08-01-2024
Details
FAR Working Paper 2023/11 - 23: Practitioner Perspectives on Going Concern Opinion Research and Suggestions for Further Study: Part 2—Reporting Environment and the Decision-Making Process
Prof. dr. Marshall Geiger Prof. dr. Anna Gold Prof. dr. Philip Wallage
Working Papers
15-11-2023
Details
FAR Working Paper 2023/11 - 22: Practitioner Perspectives on Going Concern Opinion Research and Suggestions for Further Study: Part 1—Outcomes and Consequences
Prof. dr. Marshall Geiger Prof. dr. Anna Gold Prof. dr. Philip Wallage
Working Papers
14-11-2023
Details
FAR Working Paper 2023/09 - 21: Inheriting vs. Developing Data Analytic Tests and Auditors’ Professional Skepticism
Xiaoxing Li PhD student Prof. Joseph Brazel Prof. dr. Anna Gold Dr. Justin Leiby
Working Papers
10-10-2023
Details
FAR Practice Note - Inheriting vs. Developing Data Analytic Tests and Auditors’ Professional Skepticism
Xiaoxing Li PhD student Prof. Joseph Brazel Prof. dr. Anna Gold Dr. Justin Leiby
Practice Notes - Practitioner's Notes
09-10-2023
Details
FAR Practice Note - Virtual audit teamwork: Working, learning, and delivering high audit quality virtually
Iver Wiertz PhD student Prof. dr. Wim Gijselaers Dr. Therese Grohnert Prof. dr. Roger Meuwissen RA Prof. dr. Ann Vanstraelen
Practice Notes - Practitioner's Notes
20-09-2023
Details
FAR Working Paper 2023/09 - 20: Empirical Evidence on Gender Effect and Workload Allocation in Audit Firms
Prof. dr. Eddy Cardinaels Ass. Prof. Simon Dekeyser Cara Zhang PhD student
Working Papers
15-09-2023
Details
FAR Practice Note - Partner-Manager Voice Modeling Behavior, and the Effects of Mixed Messages on Audit Teams
Prof. dr. Jere R. Francis Prof. dr. Murray R. Barrick Prof. dr. Olof Bik RA Dr. Lena Pieper Prof. dr. Ann Vanstraelen
Practice Notes - Practitioner's Notes
05-09-2023
Details
FAR Practice Note - Auditors’ Going Concern Decisions: Insights from Practice
Dr. Dominic Detzen Prof. dr. Marshall Geiger Prof. dr. Anna Gold Prof. dr. Philip Wallage
Practice Notes - Practitioner's Notes
05-09-2023
Details
FAR Working Paper 2023/08 - 19: Internal Control Deficiencies and Audit Staffing
Prof. dr. Christian Hofmann Sebastian Kuhn PhD student Dr. Jeroen van Raak Dr. Nina Schwaiger
Working Papers
30-08-2023
Details
Practitioner Perspectives on Going Concern Opinion Research and Suggestions for Further Study
Prof. dr. Marshall Geiger Prof. dr. Anna Gold Prof. dr. Philip Wallage
Practice Notes - Practitioner's Notes
22-08-2023
Details