Cookie preferences
Settings I agree
Papers
Author
Tags
Date
Items per page
Name Author Tags Date    
Artikel FD: Accountants willen best hun cultuur aanpassen
Prof. dr. Olof Bik RA
Other Publications
09-10-2018
Details
 

Beteren accountants nu wel of niet hun leven? De buitenwereld moet er naar raden, want bestuurders van accountantskantoren beperken zich doorgaans tot het cliché: cultuurverandering kost tijd. Zolang die onduidelijkheid aanhoudt hoeft er maar één affaire op te duiken en de discussie over de ethiek van accountants barst weer los.

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.

FD Artikel: Laat de EU geen eigen koers varen bij verslaggevingsregels
Prof. dr. Jan Bouwens
Other Publications
01-10-2018
Details
 

Vorige week spraken ondernemingen en aandeelhouders in deze krant hun zorg uit over de plannen van de Europese Unie om zich actief te gaan bemoeien met de financiële verslaggeving. De EU wil besluiten van de International Accounting Standard Board (IASB) desgewenst kunnen aanpassen. Met als gevolg dat ondernemingen in de EU hun resultaten en balansposities op een andere manier zouden moeten verantwoorden dan de verslaggevingsregels van de IASB voorschrijven.

Authors

Prof. dr. Jan Bouwens

Academic board member and managing director FAR

Moving the audit profession forward – New research and best practices
MAB FAR
Conference Proceedings
01-08-2018
Details
 

Based on the third International FAR Conference on 5 and 6 June 2018, a special FAR issue of Maandblad voor Accountancy en Bedrijfseconomie [MAB]

Authors

MAB
FAR
3rd FAR International Conference Proceedings
Prof. Preeti Choudhary Prof. dr. Wim Gijselaers Dr. Therese Grohnert Prof. dr. Anna Gold Prof. dr. Olof Bik RA Prof. dr. Jan Bouwens Monique van Dijken-Eeuwijk Anneke van Zanen Prof. dr. Marleen Willekens Prof. dr. Jeroen Suijs Prof. dr. Mark E. Peecher Prof. dr. Joseph Gerakos Janine van Diggelen Prof. Steven Salterio
Conference Proceedings
01-08-2018
Details
 

The timing of the third international conference of the Foundation for Auditing Research could not have been better: not even a week before it was held, the Monitoring Committee Accountancy issued its second report, with the tantalizing title Doorpakken!(Press Ahead!). Reforms in the audit profession need to be implemented more swiftly and with a more far-reaching effect, concluded the committee. This will generate momentum for the presentation of new scholarly research on improving audit quality, in which cooperation with practice is essential. After all, this cross-fertilization can move the audit profession forward, as the title of the conference already indicates. ‘We are looking for the drivers of audit quality, across the full spectrum of the profession’, says Willem Buijink, Professor at the Dutch Open University and previously at Tilburg University. Buijink is chairing the conference, which is attended by 140 participants.

Authors

Prof. Preeti Choudhary
Prof. dr. Wim Gijselaers

Wim Gijselaers is full professor in educational research, in the School of Business and Economics at Maastricht University, the Netherlands. His research focuses on educational innovation in higher education, social determinants of team cognition and team performance, and judgment and decision making in management and accounting. His educational development work focused on the further development of Problem-Based Learning within Business Education. Next to teaching in the award-winning Master program Management of Learning, he teaches as visiting professor at the University of Bern (Switzerland) in a post-graduate program for Health Care Professionals. Wim is member of advisory boards of universities in Germany and Switzerland, and serves as chief-editor of the Springer Book Series Innovation and Change in Professional Education. Next, he is affiliated with the consulting firm Learning Miles (based in Helsinki). In this role he has presented workshops for Scandinavian-based companies on topics of Innovation and Change. He was co-founder and chair of the EDINEB network in the Nineties. Next, he was the founding editor of the Springer Book Series Educational Innovation in Economics and Business. He served positions as Program Director of International Business, and Associated Dean of Education. Currently he is chair of the department of Educational Research and Development, at the School of Business and Economics (Maastricht University). Several of his PhD’s received awards for their PhD Thesis, or papers presented at meetings of the American Educational Research Association, the Association for the Advancement of Computing in Education, and the EARLI Special Interest Group 14 “Learning and Professional Development”. Together with Professor Ann Vanstraelen he coordinates the GSBE research project "Culture, Ethics, and Leadership": https://www.maastrichtuniversity.nl/research/institutes/gsbe/gsbe-research.

Dr. Therese Grohnert
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. 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

Monique van Dijken-Eeuwijk
Anneke van Zanen
Prof. dr. Marleen Willekens

Full Professor of Accounting and Auditing at KU Leuven

Prof. dr. Jeroen Suijs

Professor of Financial Accounting at Erasmus University Rotterdam

Prof. dr. Mark E. Peecher

Mark E. Peecher , CPA, is a professor of accountancy and a Deloitte Teaching Fellow at the University of Illinois, specializing in behavioral auditing and accounting research. He holds a bachelor’s, master’s, and Ph.D. degrees in accountancy from Illinois. Prior to returning to his alma mater, he was a faculty member at the University of Washington. An active member in the AAA’s Audit Section, Mark currently serves as the Audit Section’s past president.

Professor Peecher’s business-press writings about auditing have appeared in The Wall Street Journal, and his scholarly writings have appeared in AccountingOrganizations & SocietyAuditing: A Journal of Practice & TheoryContemporary Accounting ResearchInternational Journal of AuditingJournal of Accounting ResearchOrganizational Behavior and Human Decision Processes, and The Accounting Review. He has presented his research at numerous conferences, consortia, and universities, and he has served on the editorial boards at Auditing: A Journal of Practice & TheoryThe Accounting Review, and Issues in Accounting Education. Mark enjoys teaching both undergraduate courses and doctoral seminars related to auditing. He particularly likes helping to mentor doctoral students, three of whom have won outstanding doctoral dissertation awards.


Prof. dr. Joseph Gerakos

Associate Professor of Business Administration Tuck School of business

Janine van Diggelen
Prof. Steven Salterio
FAR Masterclass Report - 16 May 2018: Masterclass by Frank Moers and Judith Kunneke on the Loss of Talent
Masterclass reports
30-05-2018
Details
 

The high turnover in the auditing practice puts the quality of audits under pressure, undermining the investments in human capital and leading to a future leadership vacuum. During the FAR Masterclass, representatives of theory and practice discussed an effective approach to counterbalance this potential loss of talent. The essence: identify talent earlier, more managers with tacit knowledge, reintroduce on-the-job training and help mentors give constructive feedback.

Authors

The Salterio Papers – Hoe de wetenschap de beroepsontwikkeling van accountants effectief kan informeren
Prof. dr. Olof Bik RA Prof. dr. Jan Bouwens
Other Publications
08-05-2018
Details
 

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

FD Artikel: Toets het effect van een wet en schaf die af als hij niet werkt
Prof. dr. Jan Bouwens
Other Publications
03-05-2018
Details
 

Onlangs betoogde Marcel Pheijffer dat regelgeving als hulpmiddel dient bij de oplossing van problemen, maar dat regels tegelijk een probleem veroorzaken omdat daaromheen een kostbare compliance-industrie ontstaat (FD, 26 april).

Authors

Prof. dr. Jan Bouwens

Academic board member and managing director FAR

FAR’s response to the Green Paper Structure Models (9 April 2018)
Prof. dr. Olof Bik RA Prof. dr. Jan Bouwens
Other Publications
09-04-2018
Details
 

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

We moeten retoriek bestrijden!
Prof. dr. Willem Buijink
Other Publications
01-03-2018
Details
 

Authors

Prof. dr. Willem Buijink

Academic board member for FAR, Willem Buijink, emeritus, taught financial and management accounting and conducts research in financial accounting, tax accounting and auditing. He was Vice Dean Education of TiSEM until the end of 2009. Prior to that he was Vice Dean Research of TiSEM. He chaired the TiSEM Department of Accountancy from 2001 to 2005. Prior to coming to Tilburg, in 2001, Professor Buijink was Professor of Accounting at Maastricht University where he chaired the Department of Accounting and Finance. He is co-founder of the MARC. Professor Buijink started his academic career at the University of Antwerp. His current research interests include the economics of financial accounting, financial accounting regulation and the historical development of financial accounting. He currently serves as an Associate Editor of the Dutch language business economics academic journal MAB. He chaired the first Standing Scientific Committee of the European Accounting Association from 2005 to 2007. From October 1, 2013, he was for a year the EIASM Academic Director, in Brussels. Since April 2015 he is Professor of Accounting (part-time) at the Dutch Open University in Heerlen.


Artikel Accountant: de positieve spillover van advies op controle
Prof. dr. Jan Bouwens
Other Publications
09-01-2018
Details
 

In een vorige bijdrage liet ik zien dat onderzoek weinig aanleiding geeft om aan te nemen dat de kwaliteit van de controle afneemt zo gauw advies en controle onder één dak plaatsvinden. Nu zou de conclusie van dat stuk kunnen zijn: Als het dan toch geen verschil maakt, kunnen we voor de zekerheid evengoed naar een audit-only firm streven. Iedereen is dan tevreden

Authors

Prof. dr. Jan Bouwens

Academic board member and managing director FAR

FAR Masterclass Report - 15 November 2017: Masterclass by Ann Vanstraelen and Ulrike Thurheimer on Identification and negotiation of audit findings
Prof. dr. Ann Vanstraelen Dr. Ulrike Thürheimer
Masterclass reports
15-11-2017
Details
 

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
FAR Masterclass Report (Dutch) - 15 November 2017: Masterclass by Ann Vanstraelen and Ulrike Thurheimer on Identification and negotiation of audit findings
Prof. dr. Ann Vanstraelen Dr. Ulrike Thürheimer
Masterclass reports
15-11-2017
Details
 

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