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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

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.

Zwijgen is zilver, spreken is goud? De invloed van leiderschap op audit kwaliteit
Prof. dr. Olof Bik RA Prof. dr. Jan Bouwens
Other Publications
19-10-2016
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

Auditors: their mindset and their decisions
Prof. dr. Jan Bouwens
Other Publications
03-10-2016
Details
 

Authors

Prof. dr. Jan Bouwens

Academic board member and managing director FAR

The governance of a quality oriented culture – In search of congruence
Prof. dr. Olof Bik RA
Other Publications
03-10-2016
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.

What do we know about audit quality?
MAB FAR
Conference Proceedings
01-09-2016
Details
 

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
FD: Toezichthouder die altijd slaat kweekt bange accountants - Robert Knechel
Prof. dr. Robert Knechel
Other Publications
19-05-2016
Details
 

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.