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

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

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

Literature review on the relationship between audit quality and non-audit services (English)
Prof. dr. Jan Bouwens
01-01-1970
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Authors

Prof. dr. Jan Bouwens

Academic board member and managing director FAR

Literature review on the relationship between audit quality and non-audit services (Dutch)
Prof. dr. Jan Bouwens
01-01-1970
Details
 

Authors

Prof. dr. Jan Bouwens

Academic board member and managing director FAR

FAR Masterclass Presentation Slides - 9 December 2019: Masterclass by Marshall Geiger, Anna Gold and Philip Wallage on Going Concern Opinions (GCO's) in Theory and Practice
Prof. dr. Marshall Geiger Prof. dr. Anna Gold Prof. dr. Philip Wallage
01-01-1970
Details
 

Authors

Prof. dr. Marshall Geiger

Marshall A. Geiger, Ph.D., CPA, is the CSX Chair in Management and Accounting and Professor of Accounting at the Robins School of Business, University of Richmond. Marshall has also been an honorary Professor of the Faculty of Business and Law at Deakin University in Australia.  He graduated from Penn State University in 1988 with his Ph.D. in accounting and has published over 75 articles, a research monograph, and a Chapter in a research reference book on numerous topics in accounting, auditing and accounting education. Marshall has been recognized as the most prolific accounting scholar among all accounting Ph.Ds graduating worldwide in 1988. He is a past Editor at Auditing: A Journal of Practice & Theory, and former Associate Editor at Accounting Horizons and holds appointments on five editorial review boards of scholarly journals in the US and internationally. Marshall has delivered over 60 educational and research seminars and programs on a broad range of topics in accounting and auditing to a wide range of participants, including audit practitioners, entrepreneurs, academics, lawyers and standard-setters.


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. Philip Wallage

Professor of Auditing at VU University Amsterdam and University of Amsterdam