The Foundation for Auditing Research (FAR) is an independent institute dedicated to advancing research knowledge on the drivers of audit quality. FAR facilitates rigorous academic research with direct relevance for audit practice, regulation, and public policy.

Audit quality is essential for trust in financial reporting and capital markets. FAR was established in 2015 to strengthen this trust by generating independent, evidence-based insights into how audits are performed, how auditors make decisions, and which factors drive audit quality in practice.

Foundation for Auditing Research

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Foundation for Auditing Research

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