FAR’s research programs are aimed at opening up additional avenues to achieve FAR’s objectives of stimulating audit quality research, increasing knowledge dissemination, and strengthening the auditing research faculty and community in the Netherlands through support of research funding and data access.
FAR’s research programs can be summarised as follows:
Program A - Research Syntheses
To unlock what we already know about specific practical questions and potential interventions that can be suggested to strengthen audit quality (where possible in joint academic-practitioner teams). Should also inform knowledge gaps and future FAR research projects. These projects can take anything from 6 to 12 months.
Program B - Empirical Research
Archival, survey, experimental and interview-based (and other qualitative) research by independent research groups.
Longitudinal and cross- sectional research could be of specific relevance to study the effectiveness of interventions taken in the firms and the profession. These projects can run from 1 to 4 years.
Program C - Joint Working Groups
Projects directed by the FAR Academic Board members for the more pervasive, all-encompassing practical questions and dilemmas, geared towards professional interventions and improvements. Proactive participation on the specific topic of top practitioners and selected top researchers who will meet 3 to 5 times over a period of several years. These projects can take 1 to 3 years (depending on depth and breadth of the project).
Program D - Case Studies
Case Studies directed by FAR Academic Board members to examine in detail a specific subject or audit case to arrive at a deep and clear understanding of the matter and mechanisms that come into play in the case (e.g., the objectives and rationale behind firms’ policy decisions in relation to audit quality enhancements). These projects can run from 6 to 12 months.
Program E - Auditing Research Chair
The FAR Audit Research Chair sponsor program is geared towards expanding the research pool in the Dutch auditing research community through appointing a new auditing research chair (including supervision of new PhD students) who drives a strategically focused research agenda closely related to FAR’s research and knowledge dissemination agenda. This program will run for at least four years.
Program F - PhD Program
The FAR PhD Program is aimed at putting auditing on the Dutch research agenda for generations to come – and with that, strategically strengthening the Dutch auditing research community being able to sustainably inform the development and policy making of the (Dutch) auditing profession – one of the main objectives of FAR. These project will run for four years.
An overview of all current FAR projects, listed per research program, can be found below.