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FAR Masterclass Report - 16 May 2018: Masterclass by Frank Moers and Judith Kunneke on the Loss of Talent
Masterclass reports
30-05-2018
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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
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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

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
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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
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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

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

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

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. 

Controversies in Future Audit Quality: A multi-stakeholder perspective
MAB FAR
Conference Proceedings
02-10-2017
Details
 

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
FAR’s response to the Green Paper (29 September 2017)
Prof. dr. Olof Bik RA Prof. dr. Jan Bouwens
Other Publications
29-09-2017
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

2nd FAR International Conference Proceedings
Conference Proceedings
01-08-2017
Details
 

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

FD Artikel: Black box van de accountants gaat eindelijk open
Prof. dr. Jan Bouwens Prof. dr. Olof Bik RA
Other Publications
09-06-2017
Details
 

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.