Podcast thumbnail for FARview

by Foundation for Auditing Research

5.0(1 reviews)
47 episodes
Updated Bi-weekly
Accepts GuestsHas SponsorsLocation 🇳🇱

Podcast Overview

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.

Language

🇳🇱

Publishing Since

12/13/2019

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Recent Episodes

Episode thumbnail for What do Dutch auditors think about research findings on going concern opinions?

January 13, 2026

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

Episode thumbnail for Suggestions further research on sustainability assurance

September 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

Episode thumbnail for FARview Ulrike Thuerheimer: ‘Research shows that assurance on sustainability reporting adds value’

July 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).

47 total episodes available

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Frequently asked questions

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What is FARview?

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.

How often does this podcast release new episodes?

This podcast updates bi-weekly.

Where can I listen to this podcast?

This podcast is available on 8 platforms including Apple Podcasts, Spotify, and more. You can also use the RSS feed directly.

Does this podcast accept guests?

Yes, this podcast regularly features guests.

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