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Terms of Use

Please review these Terms of Use (the “Terms”) before using this website. Your use of the Website is conditioned on your acceptance of the Terms. By accessing and/or using the Website, you indicate your knowledge of and agreement with the Terms. The Foundation for Auditing Research (FAR) may modify the Terms from time to time without notice except on the Website, so you should review the Terms if you continue using the Website.

General Description
Welcome to the FAR. The mission of the FAR is to provide the services detailed in the section ‘about us’ (collectively the “Services”). These Terms contain ground rules for your use of the Services. By accessing, using, or contributing to the Services, and in consideration for the Services provided to you, you agree to abide by the Terms.

FAR may change the Terms from time to time, at FAR’s sole discretion. Your continued use of this website following the posting of such changes will constitute your assent to all such changes. Please periodically visit this section of the site to review the current version of the Terms. These Terms supersede any verbal changes and can only be modified by written agreement signed by an officer of FAR.

Account Registration
To utilize the Services, or certain portions thereof, you may be required to complete a registration and submission process and establish an FAR account (“FAR Account”). You represent and warrant that all information provided by you is current, accurate, and complete, and that you will maintain the accuracy and completeness of this information on a prompt, timely basis.

Password and Security
As a registered user of FAR , you may receive or establish one or more passwords. You are solely responsible for maintaining the confidentiality and security of your password(s) and FAR Account(s). You understand and agree that you a fully responsible for all actions and postings made from your FAR Account(s). Any accounts you create are not transferrable. You agree to notify the FAR immediately if you become aware of any unauthorized use of your FAR Account(s).


Personal Use Only
The Services are provided solely for personal, non-commercial use. You may not take any material from this website and reformat, repost, or redisplay it for commercial purpose. You may not reformat, repost, or redisplay any material from this website for non-commercial purposes provided however that (i) you may redisplay the title, author and/or abstract for an individual document included in the FAR papers or projects, together with a link to that document’s public abstract page on FAR; (ii) you may exercise any additional rights granted directly by the author or other valid copyright holder, and (iii) you may cite or quote individual FAR usage statistics, rankings, citations, and similar information with acknowledgment of the source, date, and URL for this information. These exceptions for noncommercial use apply only to specific documents and use of specific FAR-provided statistics and other information. They do not convey any rights to reproduce or otherwise make use of all or a significant part of the FAR papers and projects or FAR-provided information, or all or a significant part of a category of the FAR papers and projects or FAR-provided information.

Contributed Content (if applicable)
Contributed content should be relevant to the subject scope of FAR. Content may not be illegal, obscene, defamatory, threatening, infringing of intellectual property rights, invasive of privacy or otherwise injurious or objectionable. FAR does not pre-screen or regularly review any contributed content, but FAR has the right (though not the obligation) to remove, without notice, any content posted which we consider, for any reason, to violate these Terms or to be outside the subject scope of the Services. FAR may terminate any account, with or without notice, for posting such content.

Copyright and Trade Marks
Any person who provides any material for inclusion on FAR is responsible for ensuring that this material does not violate other parties’ copyright or other proprietary rights and does not otherwise violate law or applicable FAR policy. As part of its general right to remove material, FAR reserves the right in its sole discretion to delete or make inaccessible files that do or may contain material that violates law, or applicable FAR policy, or the rights of third parties.

License to FAR
Users grant to FAR a limited, non-exclusive, worldwide, royalty free, revocable license to perform the Services. By contributing content to FAR, you grant FAR a non-exclusive, royalty-free, perpetual, worldwide, revocable license to use your content in connection with the Services, including, without limitation, the rights to copy, distribute, transmit, publicly display, print, allow others to print, publicly perform, reproduce, edit, translate, and reformat your digital and non-digital content, and/or to incorporate it into a collective work.

FAR Ownership and Rights
All materials are the copyright of FAR or are reproduced with permission from other copyright owners. All rights are reserved. The materials on this web site may be retrieved and downloaded solely for personal non-commercial use. No materials may otherwise be copied, modified, published, broadcast or otherwise distributed.

FAR reserves the right to terminate your FAR Account or restrict access to your FAR Account, or to delete any content posted through your FAR Account, with or without notice, for any or for no reason.

Community Participation Browsing
You understand that the abstracts made available via the Website are the work of individual authors and do not necessarily represent the view of FAR. FAR assumes no responsibility for the accuracy, suitability, or completeness of any content provided.

You understand that FAR has not and cannot review all material made available through websites linked or linking to any part of this site. You also understand that no such linking implies in any way that the FAR endorses or is affiliated with any third-party website. You agree that the FAR bears no responsibility or liability for any content accessed or harm caused from any third-party website.

User Representations and Warranties
By posting any content, you represent and warrant that you have all right, title, and interest to such posted content, including but not limited to any consent, authorization, release, clearance or license from any third party (such as, but not limited to, any release related to rights of privacy or publicity) necessary for you to provide, post, upload, input or submit the content, and that posting such content does not violate or constitute the infringement of any patent, copyright, trademark, trade secret, right of privacy, right of publicity, moral rights, or other intellectual property right recognized by any applicable jurisdiction of any person or entity, or otherwise constitute the breach of any agreement with any other person or entity. You represent and warrant that you will not use any software, which sends repeated queries to FAR, or otherwise send automated queries of any sort to FAR. You further represent and warrant that you are who you say you are, that you have not submitted fictitious, false or inaccurate information about yourself, and that all information contained in the posted content is true and your own work or work you are authorized to submit, and that the posted content does not contain any threatening, harassing, libelous, false, defamatory, offensive, obscene, or pornographic, material, or other material that would violate any other applicable law or regulation. You agree that you will not knowingly and with intent to defraud provide material and misleading information. You represent and warrant that the content you supply does not violate the Terms.

You acknowledge and agree to indemnify and hold FAR, their affiliates, officers, employees and agents, harmless, including costs and attorneys’ fees, from any claim or demand made by any third party due to or arising out of your use of FAR or the Services, your violation of these Terms, or the infringement by you or made under your account, of any intellectual property or other right of any person or entity.

Copyright Complaints
If you are a copyright owner and you believe that your copyrighted materials have been used in a way that constitutes copyright infringement, please contact FAR.

General Terms

FAR reserves the right to change, at any time, at our sole discretion, the Terms under which these Services are offered. You are responsible for regularly reviewing these Terms. Your continued use of the Services constitutes your agreement to all such Terms.

Termination of Service
FAR disclaims all responsibility and liability for the availability, timeliness, security or reliability of the Services or any software provided through the Services. FAR reserves the right to modify, suspend, or discontinue the Services or access to the Services without any notice at any time and without any liability to you.

Extent of Terms
The Terms apply to use of and contribution to FAR and any account provided therefore. FAR may operate additional projects or services that require separate or additional terms. Such different terms are made available through the individual project or service and are not addressed further herein.

No Waiver of Terms
Failure of FAR to exercise or enforce any right or provision of these Terms shall not be deemed a waiver of such right or provision in that or any other instance.

Governing Law and Entire Agreement
All matters relating to your access and use of the Website and Content shall be governed by the laws of the Netherlands. All disputes arising in connection with such access and use shall be submitted to the competent court in Amsterdam.

Abstract Usage Statistics and Automated Querying
FAR strives to maintain the integrity of the FAR download counts and other usage statistics as a measure of readership and other use of the FAR site by authors and readers. It is a violation of FAR policy for an author or other person to directly or indirectly use FAR with a view to affecting FAR downloads and other usage statistics, or to encourage others to do so. As part of its general right to refuse or terminate service and remove or edit site content, FAR reserves the right in its sole discretion to limit access, remove content, and adjust usage statistics to respond to any activity that appears likely to have such an effect.

Disclaimer of Warranty and Limitation of Liabilities
Far is provided on an “as is” and “as available” basis. Far makes no representations or warranties of any kind, express or implied, as to the site’s operation or the information, content or materials included on this site. To the full extent permissible by applicable law, far hereby disclaims all warranties, express or implied, including but not limited to implied warranties of merchantability and fitness for any particular purpose. Far will not be liable for any damages of any kind arising from the use of or inability to use this site. You expressly agree that you use this site solely at your own risk. Under no circumstances shall far or its suppliers or licensors be liable for any direct, special, incidental, indirect, economic or consequential damages (including, but not limited to, loss of data or loss of use damages or lost profits) arising out of or connected with the site (including but not limited to its operation, its contents or the information or materials contained therein, or the use or inability to use any other site linked to the site, or any content contained in any such site, or these terms, or the privacy policy applicable to this site) even if far, its suppliers, or licensors have been notified of the possibility of any damages. Because some countries do not allow the exclusion or limitation of liability for consequential or incidental damages, the above limitation may not apply to you in such states. The respective liability of far, its suppliers and licensors shall be limited to the greatest extent permitted by applicable law. This exclusion and limitation only applies to the extent permitted by law and is without prejudice to any express provisions to the contrary in any written license or subscription agreement from FAR in respect of the use of any online service provided via this web site.