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FAR Practice Note - Is the internal value of the external audit greater for owner-managed businesses than for public interest entities? Prof. dr. Jeroen Suijs Dr. Robin Litjens RA Dr. Mahmoud Gad Details
 

The research study by Gad, Litjens en Suijs relates to the question of the Foundation for Auditing Research whether there exists a need for ‘different audits for different purposes’. Does the external audit of a public interest entity require a different approach than the external audit of an owner-managed business? In order to answer this question, it is appropriate to analyze the differences in value of the external audit for a public interest entity versus an owner-managed business.

Authors

Prof. dr. Jeroen Suijs

Professor of Financial Accounting at Erasmus University Rotterdam

Dr. Robin Litjens RA

Assistant Professor of Accounting at Tilburg University

Dr. Mahmoud Gad

Lecturer, Lancaster University 

FAR Practice Note - Is voor DGA-ondernemingen de interne waarde van de externe controle groter dan voor organisaties van openbaar belang? (Dutch) Prof. dr. Jeroen Suijs Dr. Robin Litjens RA Dr. Mahmoud Gad Details
 

Het onderzoek van Gad, Litjens en Suijs sluit aan op de vraag vanuit de Foundation for Auditing Research of er behoefte bestaat aan ‘different audits for different purposes’. Moet en kan de audit voor een organisatie van openbaar belang (OOB) anders worden aangepakt dan bijvoorbeeld voor een onderneming die door een DGA wordt geleid?

Authors

Prof. dr. Jeroen Suijs

Professor of Financial Accounting at Erasmus University Rotterdam

Dr. Robin Litjens RA

Assistant Professor of Accounting at Tilburg University

Dr. Mahmoud Gad

Lecturer, Lancaster University 

FAR Literature Review - do private firm audits serve a different purpose? Prof. dr. Jeroen Suijs Dr. Robin Litjens RA Dr. Mahmoud Gad Details
 

The Dutch market for mandatory audit services is heterogenous and includes publicly listed and private firms. While private firms dominate the market, existing audit research focusses primarily on listed firms where audit demand originates from external stakeholders such as shareholders assisting them in the monitoring of management. This is surprising as private firms represent a significant portion of the economy in most countries.

Private firms generally face different incentives in terms of accounting and auditing demand. For example, private firms that are not run by owner-manager may have agency conflicts that drives the demand for audit. However, in private owner-managed firms external audit demand can arise from other, more internal, factors that are difficult to observe and less well understood, such as compensation for lacking internal controls. Legislators across the world seem to acknowledge this variation and mandate audits to a varying degree, for instance dependent on private firm size. Yet, institutional heterogeneity is large, varying from mandating audits for very few (e.g., United States) to all (e.g., Sweden) private firms.

Furthering our understanding of internal value factors of private firm external audits and their effect on audit pricing, audit effort and audit quality is therefore relevant. It can assist regulators in determining the scope (which private firms) and features of a private firm audit (e.g. independence regulation, exclusion of certain non-audit services). Understanding internal value factors can assist auditors and audit firms in how to price and ‘produce’ private firm audits and the effects of these decisions on audit quality.

Authors

Prof. dr. Jeroen Suijs

Professor of Financial Accounting at Erasmus University Rotterdam

Dr. Robin Litjens RA

Assistant Professor of Accounting at Tilburg University

Dr. Mahmoud Gad

Lecturer, Lancaster University 

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. Mark E. Peecher PhD Prof. Joseph Gerakos PhD Janine van Diggelen Prof. Steven Salterio 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. Mark E. Peecher PhD

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. Joseph Gerakos PhD

Associate Professor of Business Administration Tuck School of business

Janine van Diggelen
Prof. Steven Salterio