FAR Conference 2022 Proceedings

On June 20-21 2022, the fifth physical conference of the Foundation for Auditing Research (FAR) was held at Nyenrode Business University. The theme of the conference was ‘Inside out and outside in’. This theme allowed for a broad array of sessions that took issue with the influence of internal (e.g., audit teams) and external (e.g., regulators) factors on the quality of auditing and assurance and attracted an audience comprised of practitioners, academics, regulators, standard setters and journalists. The majority of the more than 100 participants were practicing auditors (45 percent). Given FAR’s objective of using academic knowledge to improve audit quality in practice, this is a satisfying figure.