FARview

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

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

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

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).

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