FARview

Foundation for Auditing Research
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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 relevantie van FAR onderzoeksprojecten. FARview bespreekt de betekenis van hun bevindingen voor de dagelijkse audit praktijk en al haar stakeholders.

  1. 5d ago

    Masterclass: how is the financial audit influenced by ESG risks?

    How is the financial audit influenced by ESG risks? In a recent FAR masterclass, Andreea-Ioana Stǎnescu and Yasemin Zengin-Karaibrahimoglu from the University of Groningen) presented findings from their highly relevant research on the influence of ESG risks on the financial audit. Based on interviews with financial auditors and ESG specialists from Big Four and medium-sized audit firms in the Netherlands, the study explores how ESG information is recognized, evaluated, and integrated into financial audits. Key takeaways: * Recognition ≠ integration: auditors recognize the relevance of ESG risks, but translating them into financial statement is challenging. * E, S and G do not enter the audit on equal terms, they require different judgments. *When ESG does not fit, auditors simplify or ignore. * Specialists can bridge the gap, but the quality of the bridge matters. * Meaningful integration requires more than new rules. * Change the mindset: greater need for flexibility and adaptation. How? TRACE it! Take notice: Could this signal alter our understanding of the entity? Relate: Which risk, account, estimate, assertion or disclosure could it affect? Assess: How much weight should we give it, considering reliability, measurability, timing, and financial proximity? Consult: What expertise is needed—and why? Ensure ownership: Who integrates the advice and retains the judgment?

  2. Oct 13

    FARView: Does an AI ‘default’ help auditors to make better judgments?

    Does an AI ‘default’ help auditors to make better judgments? Artificial intelligence is rapidly becoming part of the auditor's toolbox. An important question is whether, and in what way, the integration of AI into the audit workflow can influence the auditor’s professional judgment. In this episode of the FARView podcast, we explore a FAR project that builds on earlier research that showed that even something relatively simple as prepopulating audit workpapers with prior-year information can influence auditors' decisions. This new study by Tracie Majors, Sebastian Stirnkorb and Isaac Yamoah asks whether similar effects occur when AI-generated risk assessments are embedded directly into the audit workpapers. Does such an AI "default" help auditors make better judgments, or does it increase the tendency to rely on AI without sufficient critical evaluation? Take-aways: 1. Review hidden defaults in audit support systems and workflows. Identify where auditors passively accept pre-selected options. 2. Encourage deliberate decision-making. Requiring auditors to actively make choices rather than accept defaults can improve critical evaluation, but may reduce efficiency. 3. Carefully consider how AI is integrated. Firms must decide whether AI recommendations should serve as a default starting point in workpapers or as a separate decision-support tool. 4. Balance AI reliance and professional skepticism. AI defaults may reduce unnecessary resistance to correct recommendations, but could also increase overreliance on incorrect outputs. 5. Recognize individual differences. Auditors' attitudes toward AI may influence how they respond to AI-generated recommendations and defaults. A short wrap-up can be found here: https://lnkd.in/p/eTf6KCyi The Youtube version of this podcast is available here: https://youtu.be/XClCu84id78

  3. Sep 15

    FARView: Christian Peters over onderzoek en werken in het buitenland

    In deze FARView-podcast spreken we met Christian Peters (assistant professor aan de University of Wisconsin–Madison) over zijn onderzoek naar AI in de accountancy, professioneel-kritische instelling, motivatie en oordeelsvorming. Ook praten we over zijn ervaringen in Nederland, Singapore en de VS, de verwachtingen van studenten over het accountantsberoep en de samenwerking tussen wetenschap en praktijk. Een gesprek over wat onderzoek de accountantspraktijk kan brengen. En andersom. Deze podcast is ook beschikbaar via Youtube: https://youtu.be/l8jc4A0n_TI

  4. Jan 13

    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 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 Accounting Horizons. You can also watch this podcast on Youtube: https://www.youtube.com/watch?v=NOxoPWrTfpU

  5. 09/22/2025

    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 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 financial statement and sustainability audits? • How does limited assurance differ from reasonable assurance concerning sustainability? • How to measure the quality of sustainability reporting (and assurance), possibly with the help of AI? • What is the impact of (changes in) European regulation? • What are cross-country differences in what parties are allowed to provide sustainability assurance? • How will the market and auditors react to future enforcement cases? Ulrike underlines the importance of FAR in helping to get access to relevant data. This video is an addition to Ulrike’s FARview podcast that was published last July: https://www.youtube.com/watch?v=gsTz2AFlpSc FAR also recently published a booklet with 5 summaries of interesting articles on sustainability assurance. Here’s a link to the pdf of the publication: https://lnkd.in/eUCQnv6c There is also a Dutch version available: https://lnkd.in/eMc64NVK

  6. 07/17/2025

    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, 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 research in financial auditing, highlighting both the similarities and the differences. She also outlines the main categories of research in sustainability assurance and wraps up with key findings and practical take-aways. Youtube version: https://www.youtube.com/watch?v=gsTz2AFlpSc FAR also recently published a booklet with 5 summaries of interesting articles on sustainability assurance. Here’s a link to the pdf of the publication: https://foundationforauditingresearch.org/wp-content/uploads/2025/06/Far-boekje-EN-0366.pdf There is also a Dutch version available: https://foundationforauditingresearch.org/wp-content/uploads/2025/06/Far-boekje-NL-0359.pdf More about Ulrike Thuerheimer: She got her PhD-degree at the University of Maastricht. She’s broadly interested in studying auditing and ESG assurance. Her research interests are mainly driven by regulation and standard setting, for example concerning group audits and the economics and value of auditing. She’s also participating in several FAR projects, which can be found on the FAR website (www.foundationforauditingresearch.org).

  7. 04/29/2025

    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 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 point to potential fraud. But how is that skepticism evaluated by supervisors? Is it judged more by the outcome of the investigation than by the quality of the process? And what changes when supervisors begin to reward skepticism based on how it's applied, rather than what it uncovers? And does the active support by the audit committee increase auditors’ skepticism? If you want to get a taste of what happened, please check out this 15-minute summary of the event. Version on Youtube : https://youtu.be/SVV27XpJvsY Two of the papers that Joe Brazel presented have also been previously summarized in the FAR booklet ‘What can we learn from auditing research?’, which can be found on the FAR-website: https://foundationforauditingresearch.org/wp-content/uploads/2024/12/far-artikelen-boekje-juni23-02w.pdf More information on Joe Brazel’s FAR-projects can be found on the FAR website: https://foundationforauditingresearch.org

  8. 01/25/2025

    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 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 Urbana-Champaign). They investigated how cultural controls can improve audit quality. It is key to build in the internalization of audit quality as a core value. First, that requires socialization. There should be a focus on supportive leadership, by building an audit voice culture. That means that there's open communication, that people are tolerant of making mistakes and that there's a lot of appreciation for learning. Another part of supportive leadership is resource facilitation: make sure that there is a budget that allows for action-oriented skepticism. Second, selection is important. When hiring, retaining, and promoting auditors, the personal values of these people should be closely aligned to the values that you're trying to socialize and internalize. The personal values of importance are care about societal interests (wanting to contribute to society) and ‘being a true seeker’ (wanting to get to the bottom of things). Full version on Youtube : https://www.youtube.com/watch?v=SKINm9L0VA4 Pitch-version on Youtube: https://www.youtube.com/watch?v=tcatd-wDJNg

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About

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 relevantie van FAR onderzoeksprojecten. FARview bespreekt de betekenis van hun bevindingen voor de dagelijkse audit praktijk en al haar stakeholders.

Information

  • Creator
    Foundation for Auditing Research
  • Years Active
    2020 - 2026
  • Episodes
    50
  • Rating
    Clean
  • Copyright
    © All rights reserved
  • Show Website
    FARview