2018B04 – How can audit committee support improve auditors’ application of professional skepticism?
2019B02 – Engaging auditors’ innovation mindset to improve fraud detection with data analytics
2021B01 – Audit technologies and auditor judgment
2021B03 – Auditors’ Going Concern Decisions: Insights from Practice
2023B01 – How different factors in technology-use on audit engagements impact auditor judgment and decision-making
Practitioner Perspectives on Going Concern Opinion Research and Suggestions for Further Study
Inheriting vs. Developing Data Analytic Tests and Auditors’ Professional Skepticism
FARview Thinking outside the box: Auditors’ innovation mindset & auditors’ fraud procedures
Auditors face complex challenges, for example in fraud detection, where creative thinking is essential. Building on the creativity literature, the research team studied whether an ‘innovation mindset’ leads to more […]
An Unintended Consequence of Full Population Testing on Auditors’ Professional Skepticism
FARview Pitch!: Gaan lange werkweken ten koste van controlekwaliteit?
Tjibbe Bosman (promovendus Universiteit van Amsterdam en verbonden aan de Foundation for Auditing Research) bespreekt in deze pitch een artikel van Christensen, Newton en Wilkins: ‘How do team workloads and […]