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What do Dutch auditors think about research findings on going concern opinions?
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 ...
Suggestions further research on sustainability assurance
Sustainability assurance research is still in its early stages and many important questions remain unanswered. According to Ulrike Thuerheimer (assistant professor in accounting ...
FARview Ulrike Thuerheimer: ‘Research shows that assurance on sustainability reporting adds value’
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...
FAR masterclass by Joe Brazel: How can we improve the application of professional skepticism?
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 pr...
FARview Jasmijn Bol: can culture controls improve audit quality?
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 ...
Thinking outside of the box
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’ Innovat...
What are the main drivers of auditors' skeptical actions?
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, ...
How can auditing practice and academia fruitfully work together?
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 pr...
FARview Pitch: Hoe ervaart de accountant steun vanuit de auditcommissie?
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 profe...
FARview Pitch: Gaan lange werkweken ten koste van controlekwaliteit?
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 d...
FARview #31: Christian Peters over leren in het accountantsberoep
Wat weten we al over leren in het accountantsberoep? Als antwoord op deze vraag analyseerde Christian Peters ruim 100 academische artikelen, samen met Bart Dierynck en Kathryn Kado...
FARview #30: Christian Peters over sociale mismatch & e-mail- versus face-to-face contact
Vragen van de controlerend accountant wekken soms wrevel op bij de cliënt. Vooral jongere accountants kunnen zich dan geïntimideerd voelen door controllers met meer ervaring. Het...
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