What can we learn from auditing research?

One of the main goals of FAR is to unlock academic knowledge for practical application. Of course, FAR disseminates the knowledge generated by the FAR-projects. However, we would also like to take the dissemination a step further, extending the scope to nonFAR research findings. To that end, we have kindly asked all FAR-researchers to suggest a reference to an academic article that they consider to be of high relevance for audit practitioners and/ or for important stakeholders (e.g., regulators, supervisors and/or audit committee members).