Preliminary research findings of three FAR-studies: what has been found so far?

Abstract

Based on the 2016 call for research proposals, six research projects were launched as a first beacon on the FAR research agenda, strengthening the collaboration between auditing academics and practitioners. During the second plenary session of the conference, representatives of two of the research teams presented initial insights of their studies. These presentations were provided by Therese Grohnert and Wim Gijselaers (concerning learning culture) and Anna Gold (regarding group audits). Furthermore, Olof Bik and Jan Bouwens, who are working on a FAR project in a so-called ‘joint working group’, presented their study onpartner incentives and performance. A summary of the findings of the three studies follows next, supplemented with a short overview of the discussion with the audience.

Keywords

• Auditing
• FAR
• Foundation for Auditing Research