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Name	Author	Tags	Date
FAR Literature Review - How is auditor commercialism related to audit quality and efficiency?	Prof. dr. William Ciconte Dr. Justin Leiby Prof. dr. Marleen Willekens	Literature Reviews Audit quality	01-07-2019		Details
	Download file Authors Prof. dr. William Ciconte Assistant Professor of Accountancy University of Illinois Dr. Justin Leiby Associate Professor of Accountancy and Professor Ken Perry Faculty Fellow University of Illinois Prof. dr. Marleen Willekens Full Professor of Accounting and Auditing at KU Leuven
FAR Literature Review - Internal Controls	Prof. dr. Jean Bédard Prof. dr. Mieke Jans Dr. Annelies Renders Dr. Caren Schelleman Dr. Mathijs van Peteghem Nadine Glaudemans MSc Drs. Lei Zou	Literature Reviews	01-07-2019		Details
	The importance of internal control over financial reporting (ICOFR) has increased over the past few decades. All over the world, governments are reinforcing regulations related to internal controls, forcing firms as well as their auditors to direct more attention to the quality of internal controls in place. Along with the growing importance of ICOFR, researchers have conducted studies examining different aspects relating to internal controls.To provide a broad overview of the current understanding of internal control systems, in this literature review we provide a summary and synthesis of studies conducted. Download file Authors Prof. dr. Jean Bédard Professor in Accounting, Laval University \| ULAVAL · School of Accounting Jean Bédard is professor at Laval University in Québec City. His research covers various audit subject matters and research methods; spanning, for example, auditor expertise, audit committees and corporate governance, internal control systems, professional ethics, regulation of the accounting profession, auditor judgment, and auditor report, employing experimentation, interviewing, field work, and empirical archival methods. He received the Haim Falk Award for Distinguished Contribution to Accounting Thought from the Canadian Academic Accounting Association in 2014. His research has been published in academic as well as professional journals, including in the last five years: Contemporary Accounting Research, Auditing: A Journal of Practice and theory, and Accounting Horizon. He has served as editor for Contemporary Accounting Research and Auditing: A Journal of Practice and theory. He is quite involved in valorization and with the audit profession. He contributes to the training of corporate directors and has is a member of the Auditing and Assurance Standards Oversight Council of Canada, of the Auditing and Assurance Standards Board of Canada and of the Internal Auditing Standards Board. Prof. dr. Mieke Jans Assistent Professor at Hasselt University Dr. Annelies Renders Associate Professor Accounting & Information Management, School of Business and Economics Dr. Caren Schelleman Caren Schelleman is an assistant professor at the Department of Accounting and Information Management at Maastricht University School of Business and Economics. She has also been a visiting professor at the University of Auckland, New Zealand. Caren coordinates and teaches courses on internal control and auditing at both undergraduate and graduate levels. She has presented papers at Annual Congresses of the European Accounting Association, Midyear Meetings of the Audit Section of the American Accounting Association, the International Symposium on Audit Research, conferences of the European Auditing Research Network, and at several workshops and seminars in Europe and the US. Her research interests include auditing, assurance services, internal control, and corporate governance, both from an economic and a behavioral point of view. Dr. Mathijs van Peteghem Assistant Professor at Maastricht University & Doctoral researcher KU Leuven Nadine Glaudemans MSc Ph.D. Candidate Accounting & Information Management, School of Business and Economics, Maastricht University Drs. Lei Zou Ph.D. Candidate Acounting & Information Management, School of Business and Economics, Maastricht University
FAR Practice Note - Internal controls	Prof. dr. Jean Bédard Dr. Annelies Renders Prof. dr. Mieke Jans Dr. Caren Schelleman Nadine Glaudemans MSc Dr. Mathijs van Peteghem Drs. Lei Zou	Practice Notes	01-07-2019		Details
	Download file Authors Prof. dr. Jean Bédard Professor in Accounting, Laval University \| ULAVAL · School of Accounting Jean Bédard is professor at Laval University in Québec City. His research covers various audit subject matters and research methods; spanning, for example, auditor expertise, audit committees and corporate governance, internal control systems, professional ethics, regulation of the accounting profession, auditor judgment, and auditor report, employing experimentation, interviewing, field work, and empirical archival methods. He received the Haim Falk Award for Distinguished Contribution to Accounting Thought from the Canadian Academic Accounting Association in 2014. His research has been published in academic as well as professional journals, including in the last five years: Contemporary Accounting Research, Auditing: A Journal of Practice and theory, and Accounting Horizon. He has served as editor for Contemporary Accounting Research and Auditing: A Journal of Practice and theory. He is quite involved in valorization and with the audit profession. He contributes to the training of corporate directors and has is a member of the Auditing and Assurance Standards Oversight Council of Canada, of the Auditing and Assurance Standards Board of Canada and of the Internal Auditing Standards Board. Dr. Annelies Renders Associate Professor Accounting & Information Management, School of Business and Economics Prof. dr. Mieke Jans Assistent Professor at Hasselt University Dr. Caren Schelleman Caren Schelleman is an assistant professor at the Department of Accounting and Information Management at Maastricht University School of Business and Economics. She has also been a visiting professor at the University of Auckland, New Zealand. Caren coordinates and teaches courses on internal control and auditing at both undergraduate and graduate levels. She has presented papers at Annual Congresses of the European Accounting Association, Midyear Meetings of the Audit Section of the American Accounting Association, the International Symposium on Audit Research, conferences of the European Auditing Research Network, and at several workshops and seminars in Europe and the US. Her research interests include auditing, assurance services, internal control, and corporate governance, both from an economic and a behavioral point of view. Nadine Glaudemans MSc Ph.D. Candidate Accounting & Information Management, School of Business and Economics, Maastricht University Dr. Mathijs van Peteghem Assistant Professor at Maastricht University & Doctoral researcher KU Leuven Drs. Lei Zou Ph.D. Candidate Acounting & Information Management, School of Business and Economics, Maastricht University
FAR Practice Note - Interne beheersingssystemen	Prof. dr. Jean Bédard Dr. Annelies Renders Prof. dr. Mieke Jans Dr. Caren Schelleman Nadine Glaudemans MSc Dr. Mathijs van Peteghem Drs. Lei Zou	Practice Notes	01-07-2019		Details
	Download file Authors Prof. dr. Jean Bédard Professor in Accounting, Laval University \| ULAVAL · School of Accounting Jean Bédard is professor at Laval University in Québec City. His research covers various audit subject matters and research methods; spanning, for example, auditor expertise, audit committees and corporate governance, internal control systems, professional ethics, regulation of the accounting profession, auditor judgment, and auditor report, employing experimentation, interviewing, field work, and empirical archival methods. He received the Haim Falk Award for Distinguished Contribution to Accounting Thought from the Canadian Academic Accounting Association in 2014. His research has been published in academic as well as professional journals, including in the last five years: Contemporary Accounting Research, Auditing: A Journal of Practice and theory, and Accounting Horizon. He has served as editor for Contemporary Accounting Research and Auditing: A Journal of Practice and theory. He is quite involved in valorization and with the audit profession. He contributes to the training of corporate directors and has is a member of the Auditing and Assurance Standards Oversight Council of Canada, of the Auditing and Assurance Standards Board of Canada and of the Internal Auditing Standards Board. Dr. Annelies Renders Associate Professor Accounting & Information Management, School of Business and Economics Prof. dr. Mieke Jans Assistent Professor at Hasselt University Dr. Caren Schelleman Caren Schelleman is an assistant professor at the Department of Accounting and Information Management at Maastricht University School of Business and Economics. She has also been a visiting professor at the University of Auckland, New Zealand. Caren coordinates and teaches courses on internal control and auditing at both undergraduate and graduate levels. She has presented papers at Annual Congresses of the European Accounting Association, Midyear Meetings of the Audit Section of the American Accounting Association, the International Symposium on Audit Research, conferences of the European Auditing Research Network, and at several workshops and seminars in Europe and the US. Her research interests include auditing, assurance services, internal control, and corporate governance, both from an economic and a behavioral point of view. Nadine Glaudemans MSc Ph.D. Candidate Accounting & Information Management, School of Business and Economics, Maastricht University Dr. Mathijs van Peteghem Assistant Professor at Maastricht University & Doctoral researcher KU Leuven Drs. Lei Zou Ph.D. Candidate Acounting & Information Management, School of Business and Economics, Maastricht University
FAR Masterclass Report - 29 March 2019: Masterclass by Anna Gold on Judgment Biases in Auditing	Prof. dr. Anna Gold	Masterclass reports	23-06-2019		Details
	Although auditors are well-educated professionals, they are also human beings. This means that they are susceptible to judgment biases. Departing from psychological theories, four judgment biases were discussed during Anna Gold’s well-attended masterclass: Availability bias: the tendency to consider information that is easily retrievable from memory as being more likely, more relevant, and more important for a judgment. Anchoring bias: the tendency to insufficiently adjust away from an initial anchor. Overconfidence bias: the tendency to be overconfident in our judgment abilities. Confirmation bias: the tendency to seek and overweight confirming evidence. It cannot be stressed enough: awareness of the existence of these judgment biases is an important first step in reducing their negative effects Download file Authors Prof. dr. Anna Gold Anna Gold obtained her Ph.D. from the University of Amsterdam in 2004, worked as an assistant professor at Rotterdam School of Management, Erasmus University for six years and is currently professor at the Vrije Universiteit Amsterdam where she teaches Auditing at the BSc and MSc level, as well as PhD courses in Auditing and Experimental Methods. Anna’s 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, on judgments and decisions of auditors and financial statement users. Her recent work focuses on how auditors and audit firms handle errors and whether varying the error management climate affects auditors’ error reporting willingness and audit firm learning. Anna’s work and her publications have appeared in a number of prestigious journals such as The Accounting Review, Accounting Horizons, Journal of Business Ethics, and International Journal of Auditing.
FAR Practice Note - Ten considerations for conducting Root Cause Analysis in auditing	Prof. dr. Olof Bik RA	Practice Notes Organizational learning Audit quality	20-05-2019		Details
	Root cause analysis is an established process in a number of industries and is a developing area in the audit profession. This practice note speaks to the question of what constitutes root cause analysis specific to the auditing profession (as varying root cause analysis methods may potentially be more or less effective within the auditing context). For audit firms (large and small) wanting to apply root cause analyses as part of their quality assurance systems, the following ten considerations are discussed that are relevant for effectively and efficiently producing root cause findings and recommendations concerning the improvement of audit quality: Root cause analysis, when done properly, can be a powerful tool for collective team-based learning, designed to avoid blame and strengthen continuous improvement. Root cause analysis is about understanding human behavior and judgement and decision making: things that go wrong, often happen in the same way as things that go right. There is not one single root cause to “fix” in the complex organizational context of auditing: incidents may happen that are reasonably beyond management control. Root cause analysis findings and recommendations are not always interventions: it is up to management to weigh recommendations and decide on their “organizational fit” Root cause analyses should be rigorous enough to allow for “evidence-based-change” only: formulating effective actions is more difficult than finding problems. Strong recommendations rely less on a change in human behavior, but are practical, sensible, achievable, and actually measurable as far as what can be implemented. Root cause analysis is a collaborative and dialogic process requiring time, human behavior expertise, and communication skills across professional and social boundaries. Interviewing audit staff that depend on personal performance and professional accountability in their career development is a specifically daunting task. Next to audit deficiencies as ‘triggering events”, good quality analyses and analyzing ‘near misses’ result in richer and stronger root cause analyses. Next to engagement level root cause analysis, more holistic thematic and audit firm level analyses most likely deliver deeper insight and better results. Download file 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.
FAR Masterclass Report - 6 February 2019: Masterclass by Reggy Hooghiemstra and Dennis Veltrop on Multiple Team Membership	Prof. dr. Reggy Hooghiemstra Dr. Dennis Veltrop	Masterclass reports	01-03-2019		Details
	Working in multiple teams: (how) does that work? According to estimates, between 65 and 90 percent of the professionals work in multiple teams simultaneously. This, for example, holds for professionals in health care, in research teams at universities and for knowledge workers in general. This way of working is also common practice within audit firms. But how does simultaneously working in several audit teams affect audit quality? And what factors increase or reduce audit quality? Download file Authors Prof. dr. Reggy Hooghiemstra 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). Dr. Dennis Veltrop Dennis Veltrop is an assistant professor at the University of Groningen and holds a position as an economist at the research department at De Nederlandsche Bank. He is also co-founder of BoardResearch.org. His research focuses on corporate governance and board behavior in particular. His papers have appeared in corporate governance and management journals (e.g., Journal of Management, Journal of Management Studies, CorporateGovernance).
Artikel FD: Het risico dat de accountant loopt is hoog!	Prof. dr. Jan Bouwens	Other Publications	22-01-2019		Details
	In zijn bijdrage 'Accountancy: hoge opbrengsten, laag risico' zet Marcel Pheijffer mogelijk de lezer op het verkeerde been. Accountants lopen wel degelijk risico. Download file Authors Prof. dr. Jan Bouwens Academic board member and managing director FAR
FAR Practice note: "What do we already know about…”: The Effects of Expert Status on the Audit of Complex Estimates	Prof. dr. Anna Gold Prof. dr. Kathryn Kadous Dr. Justin Leiby	Practice Notes	31-12-2019		Details
	Download file Authors Prof. dr. Anna Gold Anna Gold obtained her Ph.D. from the University of Amsterdam in 2004, worked as an assistant professor at Rotterdam School of Management, Erasmus University for six years and is currently professor at the Vrije Universiteit Amsterdam where she teaches Auditing at the BSc and MSc level, as well as PhD courses in Auditing and Experimental Methods. Anna’s 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, on judgments and decisions of auditors and financial statement users. Her recent work focuses on how auditors and audit firms handle errors and whether varying the error management climate affects auditors’ error reporting willingness and audit firm learning. Anna’s work and her publications have appeared in a number of prestigious journals such as The Accounting Review, Accounting Horizons, Journal of Business Ethics, and International Journal of Auditing. Prof. dr. Kathryn Kadous Kathryn Kadous is the Schaefer Chaired Professor of Accounting and the Director and Associate Dean of the Ph.D. Program at Emory University's Goizueta Business School. She earned a PhD from the University of Illinois. Prior to that, she worked as an auditor and controller. Professor Kadous' research considers judgment and decision-making issues in auditing and accounting. Her current research is focused primarily on using psychology theory to improve auditor decision making and on identifying the antecedents of auditor skepticism. Professor Kadous' research has been published in The Accounting Review, Contemporary Accounting Research, Journal of Accounting Research, Organizational Behavior and Human Decision Processes, The Journal of Behavioral Finance, and Auditing: A Journal of Practice and Theory. Professor Kadous has served two terms as an editor for The Accounting Review and two terms as an editor for Auditing: A Journal of Practice & Theory. She serves on several editorial boards and has served on various research and publications related committees and tasks forces for the American Accounting Association (AAA) and the Auditing and Accounting, Behavior, and Organizations Sections of the AAA. She is currently Vice-President (Academic) of the Auditing Section of the American Accounting Association. Dr. Justin Leiby Associate Professor of Accountancy and Professor Ken Perry Faculty Fellow University of Illinois
FAR Practice Note: Het effect van de status van een ingeschakelde deskundige op de controle van complexe schattingen	Prof. dr. Anna Gold Prof. dr. Kathryn Kadous Dr. Justin Leiby	Practice Notes	31-12-2019		Details
	Download file Authors Prof. dr. Anna Gold Anna Gold obtained her Ph.D. from the University of Amsterdam in 2004, worked as an assistant professor at Rotterdam School of Management, Erasmus University for six years and is currently professor at the Vrije Universiteit Amsterdam where she teaches Auditing at the BSc and MSc level, as well as PhD courses in Auditing and Experimental Methods. Anna’s 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, on judgments and decisions of auditors and financial statement users. Her recent work focuses on how auditors and audit firms handle errors and whether varying the error management climate affects auditors’ error reporting willingness and audit firm learning. Anna’s work and her publications have appeared in a number of prestigious journals such as The Accounting Review, Accounting Horizons, Journal of Business Ethics, and International Journal of Auditing. Prof. dr. Kathryn Kadous Kathryn Kadous is the Schaefer Chaired Professor of Accounting and the Director and Associate Dean of the Ph.D. Program at Emory University's Goizueta Business School. She earned a PhD from the University of Illinois. Prior to that, she worked as an auditor and controller. Professor Kadous' research considers judgment and decision-making issues in auditing and accounting. Her current research is focused primarily on using psychology theory to improve auditor decision making and on identifying the antecedents of auditor skepticism. Professor Kadous' research has been published in The Accounting Review, Contemporary Accounting Research, Journal of Accounting Research, Organizational Behavior and Human Decision Processes, The Journal of Behavioral Finance, and Auditing: A Journal of Practice and Theory. Professor Kadous has served two terms as an editor for The Accounting Review and two terms as an editor for Auditing: A Journal of Practice & Theory. She serves on several editorial boards and has served on various research and publications related committees and tasks forces for the American Accounting Association (AAA) and the Auditing and Accounting, Behavior, and Organizations Sections of the AAA. She is currently Vice-President (Academic) of the Auditing Section of the American Accounting Association. Dr. Justin Leiby Associate Professor of Accountancy and Professor Ken Perry Faculty Fellow University of Illinois
FAR Literature Review – The Effects of Expert Status on the Audit of Complex Estimates	Prof. dr. Anna Gold Prof. dr. Kathryn Kadous Dr. Justin Leiby	Literature Reviews	31-12-2019		Details
	Download file Authors Prof. dr. Anna Gold Anna Gold obtained her Ph.D. from the University of Amsterdam in 2004, worked as an assistant professor at Rotterdam School of Management, Erasmus University for six years and is currently professor at the Vrije Universiteit Amsterdam where she teaches Auditing at the BSc and MSc level, as well as PhD courses in Auditing and Experimental Methods. Anna’s 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, on judgments and decisions of auditors and financial statement users. Her recent work focuses on how auditors and audit firms handle errors and whether varying the error management climate affects auditors’ error reporting willingness and audit firm learning. Anna’s work and her publications have appeared in a number of prestigious journals such as The Accounting Review, Accounting Horizons, Journal of Business Ethics, and International Journal of Auditing. Prof. dr. Kathryn Kadous Kathryn Kadous is the Schaefer Chaired Professor of Accounting and the Director and Associate Dean of the Ph.D. Program at Emory University's Goizueta Business School. She earned a PhD from the University of Illinois. Prior to that, she worked as an auditor and controller. Professor Kadous' research considers judgment and decision-making issues in auditing and accounting. Her current research is focused primarily on using psychology theory to improve auditor decision making and on identifying the antecedents of auditor skepticism. Professor Kadous' research has been published in The Accounting Review, Contemporary Accounting Research, Journal of Accounting Research, Organizational Behavior and Human Decision Processes, The Journal of Behavioral Finance, and Auditing: A Journal of Practice and Theory. Professor Kadous has served two terms as an editor for The Accounting Review and two terms as an editor for Auditing: A Journal of Practice & Theory. She serves on several editorial boards and has served on various research and publications related committees and tasks forces for the American Accounting Association (AAA) and the Auditing and Accounting, Behavior, and Organizations Sections of the AAA. She is currently Vice-President (Academic) of the Auditing Section of the American Accounting Association. Dr. Justin Leiby Associate Professor of Accountancy and Professor Ken Perry Faculty Fellow University of Illinois
Artikel Accountant: Laat Hoekstra bewezen maatregelen nemen voor accountants	Prof. dr. Jan Bouwens	Other Publications	18-12-2018		Details
	Deze dinsdag om 17.30 uur vergadert minister van Financiën Wopke Hoekstra met de Tweede Kamer over ingrepen door de politiek in de accountancysector. Download file Authors Prof. dr. Jan Bouwens Academic board member and managing director FAR

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