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.
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?
13 Oct 2026
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
15 Sept 2026
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
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