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Prof. dr. Philip Wallage
Philip Wallage

Prof. dr. Philip Wallage

Professor

Philip Wallage is a prominent figure in the field of auditing. He serves as an academic board member of FAR and as Professor of Auditing at both the University of Amsterdam and Vrije Universiteit Amsterdam. A former partner at KPMG, he has also played a key role in shaping the Dutch accounting profession, chairing the Auditing Standards Committee of Royal NIVRA and contributing to the influential Peters Committee on Corporate Governance.

Articles & Publications

  • Conference, Other Publications
4th FAR International Conference booklet

The fourth annual conference of the Foundation for Auditing Research (FAR) was held in June

  • Practice Note
Auditor Reporting for Going-Concern Uncertainty: Research Findings and implications for practitioners

KEY TAKE-AWAYS The auditor’s decision regarding a going concern opinion (GCO) is among their most

  • Working Papers
A Synthesis of Research on Auditor Reporting on Going-Concern Uncertainty: An Update and Extension

KEY TAKE-AWAYS Reporting on going-concern-related uncertainties remains one of the most challenging issues faced by

  • Other Publications
FAR Masterclass Report – 9 December 2019: Masterclass by Marshall Geiger, Anna Gold and Philip Wallage on Going Concern Opinions (GCO’s) in Theory and Practice

On 9 December 2019, Marshall Geiger, Anna Gold and Philip Wallage presented a masterclass on

  • Practice Note
Practitioner Perspectives on Going Concern Opinion Research and Suggestions for Further Study

A two-part article forthcoming in Accounting Horizons (2024) Download file Author Prof. dr. Marshall Geiger

  • Working Papers
Practitioner Perspectives on Going Concern Opinion Research and Suggestions for Further Study: Part 2—Reporting Environment and the Decision-Making Process

Auditing researchers rarely engage practicing auditors regarding the phenomena examined, or conclusions reached, in academic

  • Practice Note
Auditors’ Going Concern Decisions: Insights from Practice

This practice note provides initial insights from an interview study that investigates audit professionals’ decision-making

  • Working Papers
Practitioner Perspectives on Going Concern Opinion Research and Suggestions for Further Study: Part 1—Outcomes and Consequences

Auditing researchers rarely engage practicing auditors regarding the phenomena examined, or conclusions reached, in academic

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