FARview is de podcast van de Foundation for Auditing Research, een autonome onderzoeksinstelling gericht op wetenschappelijk onderzoek naar factoren die bepalend zijn voor de kwaliteit van accountantscontrole. De FAR faciliteert een unieke samenwerking met de 10 grootste accountantskantoren in Nederland door data vanuit de praktijk ter beschikking te stellen aan wetenschappers vanuit diverse disciplines. In deze podcast gaan we in gesprek met wetenschappers en professionals over de praktische…
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Why are going concern opinions important? What do we know from previous research about going concern opinions? How do audit practitioners look at these findings? And: what are the practical take-aways? In this FARView podcast, Marshall Geiger (University of Richmond) digs into these questions. In particular, he zooms in on joined work with Anna Gold and Philip Wallage, which has been published in…
Sustainability assurance research is still in its early stages and many important questions remain unanswered. According to Ulrike Thuerheimer (assistant professor in accounting at the University of Amsterdam) directions for future research include: • How do financial statement and sustainability audits interact? • What team characteristics matter? • How do materiality concepts differ between the…
Ulrike Thuerheimer is an assistant professor in accounting at the University of Amsterdam. Her research focuses on financial auditing and sustainability assurance. In this podcast, she covers several topics. She takes a closer look at the current state of sustainability assurance regulation in Europe and in the United States. She then discusses how research in sustainability assurance compares to…
On April 2 2025, Joe Brazel (North Carolina State University) gave a FAR-masterclass on this important question at Nyenrode University During this highly interactive meeting he presented the findings from several of his research studies on the evaluation and support of professional skepticism in audit teams. Audit professionals are expected to apply professional skepticism, especially when signs…
Can culture controls improve audit quality? Well, according to Jasmijn Bol and her co-authors they can! In this FARview, Professor Jasmijn Bol (Tulane University) talks about her paper ‘Can culture controls improve audit quality’. This is joint work together with Isabella Grabner (WU Vienna), Katlijn Haesebrouck (Maastricht University) and Mark E. Peecher (University of Illinois at…
In this FAR podcast Sara Bibler (Vrije Universiteit Amsterdam) talks about the purpose, findings and takeaways of the study ‘Thinking Outside of the Box: Engaging Auditors’ Innovation Mindset to Improve Auditors’ Fraud Procedures’ (co-authored by Margaret Christ, Tina Carpenter, and Anna Gold). Auditors face complex challenges, for example in fraud detection, where creative thinking is essential.…
What are the main drivers of auditors' skeptical actions? This pitch provides a quick feel for the answers to this important question, provided by a recent study by Kris Hardies, Sanne Janssen, Ann Vanstraelen and Maastricht University and Karla M. Zehms. The title of the paper is ‘Using Field-Based Evidence to Understand the Antecedents to Auditors’ Skeptical Actions’. It has been accepted for…
In this short podcast/video, Therese Grohnert (Maastricht University) and Petra Tijmstra (NBA and PwC) talk about how they have experienced their joint FAR research project. The project can be viewed as a best practice of a symbiotic cooperation between practice and academia with mutual benefits. Therese and Petra discuss the conditions, yields, success factors and take-aways of their…
Hoe kan een auditcommissie het accountantscontroleteam ondersteunen? Waardoor voelen accountants zich het meest gesteund? Wat zijn de gevolgen van die steun op het gebied van professional skepticism? En maakt het iets uit wie de steun vanuit de auditcommissie communiceert? Op die vragen geeft het onderzoek van Joe Brazel, Anna Gold, Justin Leiby en Tammie Schaefer een antwoord. Anna Gold…
Gaan lange werkweken ten koste van de kwaliteit van de accountantscontrole? Het antwoord is helaas: ‘ja’. 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 team staffing affect the audit? Archival evidence from U.S. audits.’ De onderzoekers…
